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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Yoga instructor training exempt from VAT, but yoga practice is not
V0957-26
Yoga as a sporting practice subject to 21% VAT
V1845-25
VAT exemption may apply to social assistance or sports services if social entity requirements are met
V3234-23
The sporting and cultural services of an association may be exempt from VAT depending on their nature and status
V3169-23
The leasing or assignment of sports facilities to a football club is taxed at 21% VAT
V0903-23
Accommodation, catering and cleaning services are not VAT exempt and are subject to 10% tax
V0560-23
Capoeira classes are subject to VAT at the general rate of 21 percent
V0151-23
The collection of entrance fees for a municipal swimming pool managed under concession is subject to VAT at 21%
V1955-22
Sports services provided by social entities may be exempt from VAT
V1139-22
Sports services may be VAT exempt if provided by a social entity
V0817-22
Climbing courses exempt from VAT only if classified as educational services within a curriculum
V2735-21
The economic activities of a non-profit sports association are subject to Corporate Income Tax
V3654-20
Arbitration services may be VAT exempt if providers are public law or social entities
V3236-20
Therapeutic Pilates sessions provided by non-healthcare professionals are subject to 21% VAT
V1141-20
Yoga teacher training courses are VAT exempt, but sports practice classes are taxed at 21%
V1053-20
VAT exemption on sports services for social entities and standard rate for others
V2901-17
Registration fees for popular races may be VAT exempt if provided by a social sports entity
V0514-17
Las entidades deportivas sin ánimo de lucro pueden estar sujetas a IVA en servicios que no estén directamente relacionados con la práctica deportiva
V3824-15
Sports services provided by social entities may be VAT exempt if directly related to sporting activities
V0956-14
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