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A sports club has enquired whether training hours provided by coaches are subject to VAT and whether these coaches must be considered businesspeople or professionals. The DGT ruled that the services are subject to the tax if the coaches act with the intention of intervening in the market by organising means of production.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las horas de entrenamiento que los mismos prestan al consultante, así como consideración de los mismos como empresarios o profesionales que pueden emitir facturas al club consultante.
Los servicios de entrenamiento deportivo están sujetos al IVA cuando las personas físicas que los prestan tienen la condición de empresarios o profesionales. Esto ocurre si existe la ordenación de medios de producción que implique la voluntad de intervenir en el mercado, aunque sea de forma ocasional. No se consideran empresarios si la operación es puntual, aislada y sin intención de continuidad. Si ostentan dicha condición, deben cumplir con las obligaciones de alta en el Censo y expedición de facturas.
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