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V0172-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · derecho a la deducción

Whether sports and sponsorship activities constitute separate sectors or an accessory activity determines VAT deduction rights

A non-profit sports club asks how to deduct VAT on exempt sports services and taxable sponsorship services. The DGT explains that it must be determined whether the two activities form separate sectors or whether one is accessory to the other to apply the appropriate deduction regime.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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