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V0560-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

Accommodation, catering and cleaning services are not VAT exempt and are subject to 10% tax

A sports federation requested clarification on whether the accommodation, catering, and cleaning services it provides to third parties are exempt from VAT. The Directorate General for Taxes (DGT) ruled that these services are not directly related to sporting activities and must therefore be taxed at the reduced rate of 10%.

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2023-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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