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A gym company has enquired whether it must apply withholding tax to external professionals registered in the Economic Activities Tax (IAE) under sports facilities. The Directorate General for Taxes (DGT) has ruled that, as this constitutes a teaching activity, the income is classified as professional and is therefore subject to withholding tax.
Cuestión planteada Sometimiento a retención de los rendimientos que se satisfagan a estos profesionales.
Los rendimientos obtenidos por profesores, independientemente de la naturaleza de las enseñanzas, se consideran rendimientos de actividades profesionales cuando ejercen la actividad en academia o establecimiento abierto. Por tanto, los pagos realizados por la consultante a estos profesionales docentes externos están sujetos a retención según el artículo 95.2.b).3º del Reglamento del IRPF.
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