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V0671-26 26 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Swimming pool and swimming courses services taxed at 21% VAT, except where exempt

A property owners' consortium asks whether entry fees for the pool and swimming courses are subject to VAT or whether they qualify for exemption under sports services. The DGT responds that these activities are taxable services provided on a commercial basis.

The question raised

The rule of liability, tax rate, pass-on, settlement and, where applicable, the possibility of applying the exemption provided in Article 20.One.13º of Law 37/1992 are questioned for the purposes of Value Added Tax.

The DGT's ruling

The community of owners carries out a business activity by charging for the use of the swimming pool or swimming lessons. These services are taxed at the general rate of 21% unless the entity meets the requirements of a private establishment of a social nature to apply the exemption provided in Article 20.One.13º. For said exemption, the services must be directly related to the practice of sport by a natural person.

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