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V4889-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Refereeing services provided by a sports federation are VAT exempt when provided to athletes

A sports federation has requested clarification on whether its refereeing services for clubs are exempt from VAT. The DGT has ruled that these services are exempt provided that the material and effective recipients are natural persons who practice the sport, regardless of whether the payment is made by a club.

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2016-11-11PublishedPublished 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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