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V0795-19 ·15 April 2019 ·consulta-vinculante Medium impact
Tax

Transfer of donations received to fund a championship is not subject to VAT

A sports federation has enquired whether the transfer of funds received via donations to a public entity for the purpose of organising a championship is subject to VAT. The DGT has ruled that there is no VAT liability because the transfer of funds does not constitute consideration for a service.

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2019-04-15PublishedPublished 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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