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V5464-16 ·27 December 2016 ·consulta-vinculante Medium impact
Tax

Maintenance services for sports facilities are not exempt from VAT

A local council inquired whether maintenance services for sports facilities provided by a non-profit club were exempt from VAT. The DGT has determined that these services are not directly related to the practice of sport and, therefore, must be taxed at the standard rate.

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2016-12-27PublishedPublished 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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