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A personal trainer operating under a corporate structure asks which IAE category to register under. The DGT rules that, due to the corporate structure, the activity is commercial, not professional.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
Si la actividad se realiza directa y personalmente, es una actividad profesional. Si se ejerce en el seno de una organización, la profesionalidad desaparece y se convierte en actividad empresarial. Al contar con una organización empresarial, el servicio de acondicionamiento físico debe tributar en el epígrafe 967.2 de la sección primera de las Tarifas.
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