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A sports foundation asks whether its free services are subject to VAT and how deductions should be applied. The DGT rules that free services provided to serve the entity's purposes are not subject to the tax and details the exemptions applicable to sports and social assistance services.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados sin contraprestación descritos. Aplicación de la exención prevista en el artículo 20.Uno.13º de la Ley 37/1992. Régimen de deducciones del Impuesto aplicable por la consultante.
Las prestaciones de servicios gratuitas no están sujetas a IVA si se realizan para servir a los fines de la empresa y no para necesidades privadas. Los servicios deportivos prestados por entidades de carácter social a personas físicas están exentos si están directamente relacionados con la práctica deportiva. Los servicios de asistencia social para niños en riesgo de exclusión también están exentos si se cumplen los requisitos legales. Para el régimen de deducciones, la entidad debe aplicar criterios razonables y homogéneos para separar gastos de actividades sujetas, exentas y no sujetas.
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