Skip to content
Back to index
V0556-26 10 March 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad parcialmente exenta

Football club activities are subject to Corporate Tax and VAT

A non-profit football club seeks advice on the taxation of its sporting, training and advertising activities. The DGT states that activities involving the organisation of resources are economic and taxable, although sporting services to individuals may be exempt from VAT if the conditions of a social entity are met.

The DGT's ruling

Income from activities involving the organization of production means and human resources constitutes economic activities subject to Corporate Income Tax. Regarding VAT, sports services provided to natural persons by entities of a social nature may be exempt, but the sale of merchandising and advertising are taxable. For VAT deduction purposes, the pro rata rule shall apply if both exempt and taxable operations exist.

Book your free first meeting