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V0514-17 ·1 March 2017 ·consulta-vinculante Medium impact
Tax

Registration fees for popular races may be VAT exempt if provided by a social sports entity

A non-profit sports club has enquired whether registration fees for its popular races are VAT exempt or subject to tax. The DGT has ruled that if the entity meets the requirements of a social entity, the services of organising races for runners are exempt.

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2017-03-01PublishedPublished 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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