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V3169-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

The sporting and cultural services of an association may be exempt from VAT depending on their nature and status

A non-profit association inquires regarding the liability and exemption of its sporting and cultural activities for VAT purposes. The DGT determines that the exemption depends on whether the entity is an establishment of a social nature and whether the services are directly related to sporting or cultural practice.

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2023-12-11PublishedPublished 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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