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V0314-24 5 March 2024 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceras personas

Sports and cultural clubs must submit annual declarations of operations with third parties

The DGT confirms that sports and cultural clubs are required to submit annual declarations of operations with third parties due to their commercial or professional activities, with certain exemptions.

The DGT's ruling

Sports and cultural clubs are required to submit the annual declaration of transactions with third parties arising from the conduct of their business or professional activities. However, the transactions referred to in Article 33.2 of the RGAT are excluded. Specifically, transactions of entities of a social nature whose supplies of goods and services are exempt from VAT shall not be included, provided that the requirements of Article 20.three of the LIVA are met.

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