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V0107-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Entry fees for sports competitions may be VAT exempt if considered statutory membership fees

A non-profit sports association has enquired whether mandatory fees paid to access a professional league are subject to VAT. The DGT has ruled that while the transaction is subject to the tax, it may be exempt if the amount is deemed a membership fee established in the statutes for the collective interest of the members.

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Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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