Skip to content
LOW
FISCAL

La naturaleza del IVA en el arrendamiento de instalaciones deportivas depende de si la contraprestación es una tasa por uso de dominio público

V1774-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1774-25
Published
3 Oct 2025

Lifecycle

2025-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact