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V0113-17 ·20 January 2017 ·consulta-vinculante Medium impact
Tax

Sports teaching and camp services may be VAT exempt if the provider meets legal requirements

A municipal board has inquired whether subcontracted sports teaching and camp services are exempt from VAT. The DGT ruled that exemption depends on whether the provider is a public law entity, a federation, an Olympic/Paralympic committee, or a private sports facility of a social nature.

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2017-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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