Skip to content
V1931-24 ·6 September 2024 ·consulta-vinculante Medium impact
Tax

Swimming pool services managed by municipal commercial companies may be subject to VAT as private pricing

A municipal commercial company has requested clarification on whether the management of municipal swimming pools and the corresponding local council contributions are subject to VAT. The DGT has determined that, as it is a voluntary service managed by an entity with its own legal personality, it constitutes private pricing subject to VAT, although the sports exemption may apply.

In 6 key points

Lifecycle

2024-09-06PublishedPublished 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