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V0386-26 25 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Entry tickets for amateur FEB league matches subject to 10% VAT

A basketball club asks what VAT rate applies to FEB league entry tickets. The DGT states that the reduced rate of 10% applies to amateur sporting events, provided the competition is not professional and does not involve teams regularly competing in professional leagues.

The question raised

Value Added Tax rate applicable to tickets for matches in the "Primera FEB" championship.

The DGT's ruling

The reduced rate of 10% applies to amateur sporting events. For an event to be considered amateur for tax purposes, it must take place in a non-professional competition and no team or athlete participating in professional competitions may take part in it on a non-occasional basis. The classification of a competition as professional or amateur is the responsibility of the Higher Sports Council pursuant to the Sports Law.

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