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A commercial company providing swimming services to a sports club has queried whether it can apply for VAT exemption. The DGT has ruled that, as it is a commercial entity rather than a non-profit organisation, it does not meet the requirements for the exemption.
Question raised: Application of the CJEU judgment of 16/10/2008, Case C-253/2007, Canterbury Hockey.
For sports services to be exempt pursuant to Article 20.one.13 of Law 37/1992, they must be provided by specific entities such as federations or private sports establishments of a social nature. The exemption is not applicable when the provider is a commercial company. Therefore, the swimming services provided by the applicant are subject to the tax.
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