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V2376-21 20 August 2021 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

A tennis coach must register as a business activity if they carry out their activity in their own premises

A tennis coach inquires whether they must change their IAE registration upon hiring employees. The DGT responds that the classification depends on whether the teaching is personal or if it is carried out through an organization with its own premises.

The question raised

Question raised: Asks whether they must register under a different rubric of the tax.

The DGT's ruling

The teaching activity is professional if it is carried out by the natural person directly and personally. It is a business activity if it is carried out within an organization or teaching center with an establishment or premises of which the subject is the owner. In this case, the coach must register under heading 967.2 of the first section of the Tariffs.

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