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V5341-16 ·19 December 2016 ·consulta-vinculante Medium impact
Tax

Non-profit organisations may be exempt from Corporate Tax and VAT on sports services under certain requirements

A non-profit organisation has requested clarification regarding its tax, census, and VAT obligations when conducting sports activities. The Directorate General for Taxes (DGT) explains that its income may be exempt from Corporate Tax if it does not constitute an economic activity, and that its sports services could be exempt from VAT if the organisation is deemed to be of a social nature.

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2016-12-19PublishedPublished 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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