Skip to content
V1887-16 ·27 April 2016 ·consulta-vinculante Medium impact
Tax

Sports services provided by a local authority to individuals may be exempt from VAT

A local authority has requested clarification on whether the rental of tennis courts and other sports services are exempt from VAT. The DGT has ruled that these services are exempt provided they are provided to individuals for the purpose of practicing sport.

In 5 key points

Lifecycle

2016-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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