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V1287-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Certain sports club services may be VAT exempt if social entity requirements are met

A non-profit nautical association has requested a ruling on the VAT liability and rate applicable to its income (membership fees, moorings, courses, sponsorship, etc.). The DGT has determined that certain sporting services may be exempt if the entity is of a social nature, whereas others will be subject to the standard rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between exempt social services and taxable commercial activities for non-profit sports organisations, affecting how they must categorise and tax their various revenue streams.

Lifecycle

2021-05-06PublishedPublished 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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