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V0439-18 ·20 February 2018 ·consulta-vinculante Medium impact
Tax

Sports services provided by a local authority under intervened management remain subject to VAT if the concessionaire is not an exempt entity

A local authority has enquired whether the intervention of a municipal sports centre, managed at the concessionaire's own risk and profit, affects the VAT exemption for sports services. The DGT has ruled that the exemption depends on whether the provider is one of the entities authorised by law.

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2018-02-20PublishedPublished 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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