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MEDIUM
FISCAL

Metallic prizes from professional horse societies are subject to VAT

V2306-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2306-25
Published
26 Nov 2025

Summary

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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