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V0036-25 15 January 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

The activity of a personal trainer must be taxed under heading 049 of sports activities n.c.o.p.

A personal trainer working in a gym through the payment of a monthly fee asks whether she can use the heading for sports improvement schools. The DGT determines that she must remain in group 049 for activities not classified elsewhere.

The question raised

Question posed: It is asked whether her activity can be classified under heading 967.2, "Schools and sports improvement services.", of the first section of the Tariffs.

The DGT's ruling

Activities not specified in the Tariffs are provisionally classified under the heading of activities not elsewhere classified (n.e.c.) that are similar in nature. As a natural person providing personal trainer services, she must be registered under group 049 of the third section of the Tariffs.

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