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V0246-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Sports club services may be VAT exempt if the entity is of a social nature

A company operating a recreational and sports club has requested clarification on whether its activities are subject to VAT, exempt, or if VAT can be deducted. The DGT has ruled that exemption depends on the club being an entity of a social nature and the specific nature of the service provided.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for VAT exemption in sports clubs, emphasizing that the social character of the entity and the type of service are decisive factors for tax treatment and input VAT deduction.

Lifecycle

2024-02-29PublishedPublished 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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