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V2685-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Sports services provided by social entities to individuals are exempt under certain requirements

A non-profit shooting club has enquired whether its activities are exempt from VAT. The DGT has ruled that sports services directly related to sporting activities performed by individuals are exempt, provided the entity is of a social nature.

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Lifecycle

2018-10-02PublishedPublished 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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