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V5078-16 ·23 November 2016 ·consulta-vinculante Medium impact
Tax

VAT exemption for sports services provided by a university to individuals

A university has requested clarification on whether the leasing of its sports facilities is exempt from VAT. The DGT has ruled that services provided to individuals for the practice of sport or physical education are exempt, provided the provider is a public law entity and the service is directly related to such activities.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for public universities offering sports facilities, confirming that services directly linked to physical education or sport for individuals qualify for exemption.

Lifecycle

2016-11-23PublishedPublished 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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