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V0848-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Sports services provided by self-employed professionals are subject to VAT at the standard rate

A self-employed worker inquired whether their sports services are exempt from VAT when contracted by a sports board. The DGT ruled that, as the individual is a self-employed professional rather than a social entity, their services do not qualify for exemption and must be taxed at the standard rate.

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2023-04-12PublishedPublished 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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