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V1774-25 ·3 October 2025 ·consulta-vinculante Medium impact
Tax

Lease of a public sports facility by a autonomous body not subject to VAT if payment is a municipal fee

A municipal autonomous body asks whether leasing a sports facility for advertising purposes is subject to VAT, as it will collect a municipal fee. The DGT responds that since the consideration is of a tax nature (a fee) and is provided by a public administration, the transaction is not subject to VAT.

In 6 key points

Lifecycle

2025-10-03PublishedPublished 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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