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V0172-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

Whether sports and sponsorship activities constitute separate sectors or an accessory activity determines VAT deduction rights

A non-profit sports club asks how to deduct VAT on exempt sports services and taxable sponsorship services. The DGT explains that it must be determined whether the two activities form separate sectors or whether one is accessory to the other to apply the appropriate deduction regime.

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2026-01-30PublishedPublished 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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