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A taxpayer has requested clarification regarding the taxation of horse-assisted coaching. The DGT has ruled that the activity must be registered under two separate IAE headings, that the service is subject to VAT, and that expenses related to the horses are deductible for Income Tax purposes, provided they comply with the principle of correlation with income.
Cuestión planteada - Tributación de la actividad en el IAE y en el IVA.
En el IAE, la actividad de consultor/formador requiere dos epígrafes: uno para formación (933.9) y otro para consultoría (849.9), sin necesidad de un epígrafe adicional por el uso de caballos. En el IVA, los servicios de coaching para desarrollo personal están sujetos y no exentos, al no cumplir los requisitos de enseñanza de un plan de estudios. En el IRPF, los gastos de mantenimiento de los caballos son deducibles bajo el método de estimación directa si están afectos a la actividad y cumplen el principio de correlación con los ingresos.
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