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A query was raised regarding whether a non-profit sports club is considered an entrepreneur for the purposes of the equivalence surcharge limit. The DGT ruled that these entities are entrepreneurs if they carry out onerous activities using their own resources.
Cuestión planteada Si dicho club deportivo tiene la consideración de empresario o profesional a efectos de aplicación del límite previsto en el artículo 149.Uno.2º de la Ley 37/1992.
Las entidades sin ánimo de lucro tienen la condición de empresarios cuando ordenan medios personales y materiales para desarrollar una actividad empresarial mediante entregas de bienes o servicios a título oneroso. Para el límite del recargo de equivalencia, las ventas realizadas a un club deportivo se consideran ventas a empresarios, independientemente de que las actividades del club estén exentas de IVA.
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