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V1751-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

Entries for RFEF First Division taxed at 10% VAT; Copa del Rey at 21%

A football club asks what VAT rate applies to RFEF First Division and Copa del Rey tickets. The DGT states that RFEF First Division is a amateur spectacle (10%), while Copa del Rey is taxed at the general rate (21%) due to professional teams participating.

In 6 key points

Lifecycle

2025-09-24PublishedPublished 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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