Skip to content
V0903-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

The leasing or assignment of sports facilities to a football club is taxed at 21% VAT

A non-profit foundation inquires whether the leasing or the sale of a right of use of its sports facilities to a football club is exempt from VAT. The DGT responds that these operations are not exempt because their purpose is not the direct use by natural persons for sports practice, but rather the leasing of a fixed asset so that the club may carry out its activity.

In 6 key points

Lifecycle

2023-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact