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V0591-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Charging admission fees for a municipal swimming pool is subject to VAT, unless exempt services for athletes apply

A local council has requested a ruling regarding the VAT liability or exemption for operating a municipal swimming pool through admission fees. The DGT has determined that the activity is subject to VAT if the consideration is not of a tax nature, but it may be exempt if provided to individuals practising sport.

The question raised

Liability or, where applicable, exemption from Value Added Tax.

The DGT's ruling

The provision of services by a City Council for the operation of a swimming pool is subject to VAT when carried out for consideration and the consideration is not of a tax nature. However, services provided by public law entities to natural persons practicing sport or physical education are exempt, provided that the services are directly related to such practices.

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