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V2600-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Sports training services provided by self-employed professionals are not exempt from VAT

A sports coach inquired whether their training services for high-performance teams are exempt from VAT. The DGT ruled that the exemption for sports services does not apply when the provider is a self-employed professional.

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2022-12-21PublishedPublished 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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