diff --git a/sql/core/src/main/scala/org/apache/spark/sql/Dataset.scala b/sql/core/src/main/scala/org/apache/spark/sql/Dataset.scala
index 189be1d6a30d2..b0d6dcafa2460 100644
--- a/sql/core/src/main/scala/org/apache/spark/sql/Dataset.scala
+++ b/sql/core/src/main/scala/org/apache/spark/sql/Dataset.scala
@@ -271,13 +271,7 @@ class Dataset[T] private[sql](
   private[sql] def getRows(
       numRows: Int,
       truncate: Int): Seq[Seq[String]] = {
-    val newDf = logicalPlan match {
-      case c: CommandResult =>
-        // Convert to `LocalRelation` and let `ConvertToLocalRelation` do the casting locally to
-        // avoid triggering a job
-        Dataset.ofRows(sparkSession, LocalRelation(c.output, c.rows))
-      case _ => toDF()
-    }
+    val newDf = commandResultOptimized.toDF()
     val castCols = newDf.logicalPlan.output.map { col =>
       Column(ToPrettyString(col))
     }
@@ -655,7 +649,8 @@ class Dataset[T] private[sql](
    * @group basic
    * @since 2.4.0
    */
-  def isEmpty: Boolean = withAction("isEmpty", select().limit(1).queryExecution) { plan =>
+  def isEmpty: Boolean = withAction("isEmpty",
+      commandResultOptimized.select().limit(1).queryExecution) { plan =>
     plan.executeTake(1).isEmpty
   }
 
@@ -4483,6 +4478,17 @@ class Dataset[T] private[sql](
     }
   }
 
+  /** Returns a optimized plan for CommandResult, convert to `LocalRelation`. */
+  private def commandResultOptimized: Dataset[T] = {
+    logicalPlan match {
+      case c: CommandResult =>
+        // Convert to `LocalRelation` and let `ConvertToLocalRelation` do the casting locally to
+        // avoid triggering a job
+        Dataset(sparkSession, LocalRelation(c.output, c.rows))
+      case _ => this
+    }
+  }
+
   /** Convert to an RDD of serialized ArrowRecordBatches. */
   private[sql] def toArrowBatchRdd(plan: SparkPlan): RDD[Array[Byte]] = {
     val schemaCaptured = this.schema
diff --git a/sql/core/src/test/scala/org/apache/spark/sql/DatasetSuite.scala b/sql/core/src/test/scala/org/apache/spark/sql/DatasetSuite.scala
index fe295b0cfa26a..c16de6f80307c 100644
--- a/sql/core/src/test/scala/org/apache/spark/sql/DatasetSuite.scala
+++ b/sql/core/src/test/scala/org/apache/spark/sql/DatasetSuite.scala
@@ -2717,6 +2717,25 @@ class DatasetSuite extends QueryTest
     checkDataset(ds.map(t => t),
       WithSet(0, HashSet("foo", "bar")), WithSet(1, HashSet("bar", "zoo")))
   }
+
+  test("SPARK-47270: isEmpty does not trigger job execution on CommandResults") {
+    withSQLConf(SQLConf.OPTIMIZER_EXCLUDED_RULES.key -> "") {
+      withTable("t1") {
+        sql("create table t1(c int) using parquet")
+
+        @volatile var jobCounter = 0
+        val listener = new SparkListener {
+          override def onJobStart(jobStart: SparkListenerJobStart): Unit = {
+            jobCounter += 1
+          }
+        }
+        withListener(spark.sparkContext, listener) { _ =>
+          sql("show tables").isEmpty
+        }
+        assert(jobCounter === 0)
+      }
+    }
+  }
 }
 
 class DatasetLargeResultCollectingSuite extends QueryTest