Skip to content
V0219-19 ·1 February 2019 ·consulta-vinculante Medium impact
Tax

Sports facility management services subject to 21% VAT as they are not provided by social entities

A limited company has requested clarification on the VAT rate applicable to the management of sports facilities for recreational and leisure activities aimed at children and young people. The DGT has determined that, as the company is not a social entity, the services are subject to the general rate of 21%.

In 6 key points

Lifecycle

2019-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact