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A local council has requested clarification on whether renting facilities from a non-profit sports club for municipal schools is exempt from VAT. The Directorate General for Taxes (DGT) ruled that the exemption applies if the club is a social entity and the services are directly related to sporting activities carried out by individuals.
Cuestión planteada Exención de los servicios prestados por un club deportivo al Ayuntamiento consultante, consistentes en el arrendamiento de sus instalaciones deportivas, para uso de las escuelas deportivas municipales.
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