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V3236-20 ·29 October 2020 ·consulta-vinculante Medium impact
Tax

Arbitration services may be VAT exempt if providers are public law or social entities

A non-profit association has queried whether its arbitration services for football matches are exempt from VAT. The DGT ruled that exemption is possible if the association is a public law or social entity and the services are directly related to the sporting activities of natural persons.

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2020-10-29PublishedPublished 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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