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V1720-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Municipal sports service fees are subject to VAT, unless exempt for sporting activities

A local council has requested a ruling regarding the VAT liability of operating a swimming pool and sports complex through public fees. The DGT has determined that these services are subject to tax, but may be exempt if provided to individuals engaged in sport or physical education.

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2016-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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