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An instructor has enquired about the taxation of their extracurricular self-defence classes. The Directorate General for Taxes (DGT) has ruled that the service is subject to the standard VAT rate and that the income may be classified as either professional activity income or employment income, depending on how the resources are organised.
Cuestión planteada Tributación en IVA e IRPF (retenciones).
En IVA, las clases de defensa personal tributan al 21% al ser prestadas por una persona física y no estar exentas. En IRPF, los ingresos son rendimientos del trabajo por regla general, pero serán rendimientos de actividades económicas si el instructor organiza los cursos por cuenta propia. Si se consideran actividades profesionales sin establecimiento propio, se aplicará una retención del 15%, o del 7% si es el inicio de actividad.
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