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A limited company has requested clarification on the VAT rate applicable to the management of sports facilities for recreational and leisure activities aimed at children and young people. The DGT has determined that, as the company is not a social entity, the services are subject to the general rate of 21%.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a las actividades que va a prestar el consultante.
Los servicios de promoción de actividad física prestados por una entidad mercantil no gozan de la exención del artículo 20.Uno.13º de la Ley 37/1992. Tampoco se aplica el tipo reducido del 10% porque los servicios no están destinados fundamentalmente a atender estados de necesidad o carencias de colectivos vulnerables. Por tanto, al no ser servicios de asistencia social ni exentos, tributan al tipo general del 21%.
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