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V1139-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

Sports services provided by social entities may be exempt from VAT

A non-profit sports association has requested a ruling regarding the VAT treatment of its services and its invoicing obligations. The DGT indicates that services directly related to sports practice may be exempt, provided the entity meets the requirements of a social entity.

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2022-05-20PublishedPublished 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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