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A civil society firm seeks clarification on the taxation of sports courses and travel services for players participating in a tournament. The DGT rules that the courses are not exempt as they do not constitute a social entity, and that the travel service must apply the special travel agency regime for the portion involving third-party services.
This ruling clarifies the VAT application for sports training and travel services, distinguishing between social entities and commercial activities, and defining the scope of the special travel agency regime.
The tax team reviews your specific situation.
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