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V5465-16 ·27 December 2016 ·consulta-vinculante Medium impact
Tax

VAT exemption applies to the leasing of sports facilities for physical exercise

A sports federation has requested clarification on whether the transfer of club facilities for championships is exempt from VAT. The DGT has ruled that the leasing of facilities for individuals to practice sport is exempt, provided that the exemption requirements are met and the activity does not constitute a sporting event.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for sports facility rentals, distinguishing between general practice and organized sporting events.

Lifecycle

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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