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V2901-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption on sports services for social entities and standard rate for others

A non-profit nautical club has requested clarification regarding VAT exemptions for its activities and the applicable tax rate. The DGT clarifies that services directly related to sports practice are exempt, provided the requirements for a social entity are met, whereas all other services are subject to the standard VAT rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between exempt sports-related services and taxable activities for non-profit organisations, affecting how social entities must structure their billing and tax compliance.

Lifecycle

2017-11-13PublishedPublished 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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