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V5374-16 20 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de dependencia

Coaching services are not subject to VAT if provided under an employment relationship

A query was raised regarding whether a sports club coach's activities are subject to VAT as a professional or as an employee. The DGT ruled that VAT liability depends on whether the activity is performed independently or under an employment or administrative relationship.

The question raised

Possible treatments for tax purposes regarding the remunerated activity of a club coach, whether as an employee of the club or as a professional.

The DGT's ruling

Coaching services are subject to VAT if performed independently, organizing human and material resources on one's own account. They shall not be subject to the tax if the services are provided under a regime of dependency derived from administrative or employment relationships. The essential requirement is the independent nature with which the economic activity is carried out.

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