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V2242-14 ·2 September 2014 ·consulta-vinculante Medium impact
Tax

Administrative concessions for the operation of sports facilities are not subject to VAT

A City Council sought clarification on whether granting the management of sports facilities to a company was subject to VAT. The DGT ruled that the administrative concession itself is not subject to the tax, although the services provided by the company to users may be.

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2014-09-02PublishedPublished 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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