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V2533-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

Golf course usage rights are real estate-related services and are taxed based on their location

A golf course owner has requested a ruling regarding the VAT treatment of 'green fees' sold to members, players, and tour operators. The DGT has determined that these services are subject to VAT due to their direct link to the real estate and has analysed the exemption conditions for social entities.

In 6 key points

How it affects those involved

This ruling clarifies that golf course usage rights are classified as real estate services, meaning VAT must be applied based on the location of the course, while also outlining the specific requirements for social entities to qualify for exemptions.

Lifecycle

2019-09-18PublishedPublished 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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