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V2897-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Sports services may be VAT exempt under specific requirements and contract types

An association of sports federations has requested clarification on whether services provided to a federation by other clubs or companies are subject to VAT or exempt under Law 49/2002. The DGT clarifies that taxability depends on whether there is consideration for a service and whether the exemption requirements for sports services or collaboration agreements are met.

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2021-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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