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A company operating a recreational and sports club has requested clarification on whether its activities are subject to VAT, exempt, or if VAT can be deducted. The DGT has ruled that exemption depends on the club being an entity of a social nature and the specific nature of the service provided.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, sujeción, y en su caso, exención de sus actividades, así como la deducibilidad de las cuotas soportadas por los gastos incurridos por el club.
Los servicios deportivos prestados a personas físicas por una entidad de carácter social están exentos de IVA si están directamente relacionados con la práctica deportiva. La exención no se aplica a entregas de bienes, espectáculos deportivos o servicios de restauración y hostelería. Si el club no cumple los requisitos de entidad de carácter social, todas sus actividades tributarán al tipo general del 21%. En caso de realizar operaciones exentas y no exentas, se deberá aplicar la regla de prorrata para la deducción del IVA soportado.
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