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V0759-26 6 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Self-employed coaches' services are subject to 21% VAT, not exempt due to sports activity

A self-employed sports professional asks whether services provided to a sports federation are VAT-exempt. The DGT responds that, as the provider is not a public body, federation, or social establishment, the services are subject to the standard VAT rate.

The question raised

For the purposes of Value Added Tax, the taxation of said services is questioned, specifically whether the service provided to the sports federation will be exempt from Tax under Article 20.One.13 of Law 37/1992, of December 28, on Value Added Tax.

The DGT's ruling

For sports services to be exempt, they must be provided by specific entities such as federations or public law entities. The provider must be one of the entities mentioned in Article 20.One.13 of Law 37/1992. As the applicant is a self-employed natural person, their services do not meet this requirement and are taxed at the general rate of 21%.

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