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V1955-22 ·14 September 2022 ·consulta-vinculante Medium impact
Tax

The collection of entrance fees for a municipal swimming pool managed under concession is subject to VAT at 21%

A company managing a municipal swimming pool through an administrative concession asks whether the collection of entrance fees is subject to or exempt from VAT. The DGT determines that, although the concession itself is not subject to tax, the services provided to users are, and they do not benefit from the exemption for sporting activities as the company is a commercial entity.

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2022-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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