Doctrine by topic · DGT Observatory

Professional Activity: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 76 rulings · 2014–2026

Current position

The VAT exemption for teaching services requires them to be provided by natural persons on subjects within official curricula. If the activity is social assistance, such as childcare, the reduced rate of 10% may apply if the exemption requirements are not met. The classification of an activity as professional depends on its nature and not on academic qualifications or registration with professional associations.

The DGT maintains a consistent line regarding the classification of professional activities based on personal execution and the absence of a business organization. Greater precision is observed in the delimitation of VAT exemptions for teaching and social assistance in more recent rulings. No changes in criterion are detected, but rather an application of specific rules for different sectors.

Turning points

  1. V1587-22

    Establishes that the activity of a tattoo artist is professional when carried out personally without a business organization, requiring the withholding of IRPF (Personal Income Tax).

  2. V0859-25

    Clarifies that the classification of a professional activity depends on its nature and not on academic qualifications or registration with a Professional Association.

Analysis based on 72 of 76 rulings with a stated position. Updated 7 September 2026.

Rulings on this topic

24
V5113-26 3 Jul 2026

Gamified experience design classified as business activity, not professional

SG de Tributos Locales
impuesto sobre actividades económicasactividad empresarialactividad profesionaltarifas iaeclasificación de actividades TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V1288-26 25 May 2026

Personal trainers with corporate structure must pay corporate activity tax

SG de Tributos Locales
impuesto sobre actividades económicasactividad empresarialactividad profesionalorganización empresarialepígrafe TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1Tarifas del IAE — RDLeg 1175/1990 art. Regla 2ª
Affects CompanyExpat · Non-residentIndividual
V0958-26 29 Apr 2026

Plastic arts workshops exempt from VAT if courses in study plans

SG de Impuestos sobre el Consumo
exenciónclases a título particularplanes de estudioactividad profesionalimpuesto sobre actividades económicas LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V0885-26 22 Apr 2026

Educational re-education services may be VAT-exempt

SG de Impuestos sobre el Consumo
exenciónclases a título particularasistencia socialtipo reducidoreeducación educativa LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0873-26 21 Apr 2026

Beauty salon operation requires tax registration under heading 972.2

SG de Tributos Locales
actividad empresarialactividad profesionalepígrafeexencióntarifas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 82.1.c
Affects CompanyExpat · Non-residentIndividual
V0530-26 6 Mar 2026

Literary analysis deemed professional activity under IAE

SG de Tributos Locales
impuesto sobre actividades económicasactividad profesionalactividad empresarialepígrafetarifas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1Tarifas del IAE — RDLeg 1175/1990 art. regla 2ª
Affects CompanyExpat · Non-residentIndividual

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