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V1213-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Sports services provided by social entities may be exempt from VAT

A non-profit cooperative has requested clarification on whether providing sports services to users of its municipal facilities is exempt from VAT. The DGT indicates that the exemption applies if the entity qualifies as a private establishment of a social nature and the services are directly related to the practice of sport.

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2020-05-04PublishedPublished 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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