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A sports club has requested clarification regarding the taxation of martial arts instructor services. The DGT has determined that these classes are subject to VAT at the standard rate and, as the instructors do not organise their own means of production, the payments are classified as employment income.
Cuestión planteada Teniendo en cuenta que la actividad desarrollada por los monitores es residual en cuanto a importe y dedicación, se pregunta sobre su tributación a efectos de retenciones e IVA.
Las clases de artes marciales están sujetas al IVA al tipo general del 21%, ya que no son clases particulares de materias educativas ni servicios exentos de deporte. En IRPF, los pagos a monitores sin relación laboral se consideran rendimientos del trabajo, salvo que el monitor ordene por cuenta propia medios de producción o humanos. Si se consideran rendimientos del trabajo, se aplicará la retención correspondiente según el Reglamento del IRPF.
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