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V2733-16 ·15 June 2016 ·consulta-vinculante Medium impact
Tax

Sports services may be VAT exempt if the entity is social in nature and non-profit

A civil society providing padel and café services inquired whether, upon transforming into a non-profit commercial entity, it could apply the VAT exemption for sports activities. The DGT indicates that a commercial form does not prevent the exemption, provided it is demonstrated that the systematic pursuit of profit is not the objective.

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2016-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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