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A non-profit sports club asks how to deduct VAT from its expenses for providing exempt services to members and taxable advertising services. The DGT responds that both activities belong to the same sector and that the prorata rule should be applied.
Question posed: Deduction of Value Added Tax incurred on such expenses.
The sports services and advertising activities of the club do not constitute distinct sectors as they share the same CNAE code. Therefore, the general pro-rata rule or the special pro-rata rule must be applied depending on the case. Under the special pro-rata rule, expenses exclusive to advertising are fully deductible, those exclusive to exempt services are not deductible, and common expenses are deducted according to the general pro-rata rule.
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