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V5376-16 ·20 December 2016 ·consulta-vinculante Medium impact
Tax

Leasing of sports facilities by a public institute is VAT exempt if used for sports practice

A secondary school has enquired whether leasing its sports hall to a local council for sporting activities is exempt from VAT. The DGT has ruled that while the activity is subject to the tax, the exemption applies if the service is provided to individuals engaged in sports practice.

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2016-12-20PublishedPublished 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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