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V2136-22 ·11 October 2022 ·consulta-vinculante Medium impact
Tax

A foundation whose purpose is to promote a sports club cannot apply the tax regime for non-profit entities

A query was raised regarding whether a foundation dedicated to promoting a football club can benefit from the special tax regime under Law 49/2002 and the nature of VAT in its activities. The DGT determined that, as its purpose is to develop a profit-making entity, it does not pursue general interest purposes and therefore cannot apply said regime.

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2022-10-11PublishedPublished 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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