Skip to content
V3215-18 ·18 December 2018 ·consulta-vinculante Medium impact
Tax

Municipal swimming pool services for public fees are subject to but may be exempt from VAT

A city council inquires regarding the liability and exemption from VAT in the management of a swimming pool through public fees. The DGT determines that the activity is subject to the tax because the public fee is not of a tax nature, but it may be exempt if it concerns services for the practice of sport or physical education.

In 6 key points

Lifecycle

2018-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact