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V2306-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

Metallic prizes from professional horse societies are subject to VAT

A society engaged in horse breeding and training asks whether receiving prizes is subject to VAT. The DGT responds that, as it is an entrepreneurial activity, the prizes received constitute consideration for a service supply subject to tax.

In 6 key points

Lifecycle

2025-11-26PublishedPublished 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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