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V3656-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Income from a sports club may be exempt from CIT and VAT depending on its corporate purpose and the nature of the activity

A non-profit sports club inquires about the exemption of its income from CIT and VAT and its obligation to register in the IAE. The DGT responds that the exemption depends on whether the income derives from its corporate purpose or from economic activities, and whether the sports services meet the requirements of a social entity.

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Lifecycle

2020-12-29PublishedPublished 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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