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Two personal trainers ask how their services to a company would be taxed and whether their training services are exempt from VAT. The tax authority responds that income classification under IRPF depends on the nature of the activity and the social security regime, and that sports-related services are not exempt from VAT.
Cuestión planteada Calificación en el IRPF de la remuneración que perciban los socios de la sociedad por la prestación de sus servicios a la misma y posibilidad de aplicar la exención prevista en el artículo 20.Uno.9º de la Ley del Impuesto sobre el Valor Añadido a los servicios prestados por la sociedad.
Para que los servicios de un socio a su sociedad sean rendimientos de actividad económica en IRPF, la actividad debe estar en la Sección Segunda de las Tarifas del IAE, tanto para el socio como para la sociedad, y el socio debe estar dado de alta en el régimen de autónomos o mutualidad. Si no se cumplen estos requisitos, se consideran rendimientos de trabajo. Respecto al IVA, los servicios relativos a la práctica del deporte están expresamente excluidos de la exención por enseñanza.
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