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V0598-15 17 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Organisation and timing services for sports races subject to the standard 21% VAT rate

An individual requested clarification on the VAT rate applicable to running race organisation services (including provisioning, trophies, timing, etc.). The Directorate General for Taxes (DGT) ruled that these services are neither exempt nor eligible for the reduced rate, and must therefore be taxed at the standard 21% rate.

The question raised

Question raised: Applicable tax rate for said services provided to city councils, sports associations and others.

The DGT's ruling

The services of organization and timing of competitions are not subject to the exemption under Article 20.One.13 of Law 37/1992 as they are provided by a natural person and not by the authorized entities. The reduced rate of 10% also does not apply to organization, but only to admission to amateur sporting events. Therefore, these services are taxed at the general rate of 21%.

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