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V0817-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Sports services may be VAT exempt if provided by a social entity

A sports teaching entity has requested a ruling regarding the taxability and exemption of facility rental and advertising services. The DGT indicates that sports services may be exempt if provided by a social entity and are directly related to sporting activities.

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2022-04-19PublishedPublished 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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