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V1550-22 ·28 June 2022 ·consulta-vinculante Medium impact
Tax

Services invoiced by a self-employed collaborator to a sports club are subject to VAT

A non-profit sports club has enquired whether services provided by a self-employed professional collaborator are exempt from VAT. The DGT has determined that the VAT exemption for sporting services does not apply to services invoiced by the collaborator to the club.

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2022-06-28PublishedPublished 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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