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V0763-26 6 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Triathlon competition registration services subject to 21% VAT

A commercial company organising triathlon competitions seeks clarification on the applicable VAT rate for services provided to amateur athletes. The DGT determines that these services are not exempt and must be taxed at the standard rate of 21%.

The question raised

Value Added Tax rate applicable to the services subject to consultation provided to amateur athletes.

The DGT's ruling

Registration services for sports competitions are not exempt because they are provided by a commercial entity. The applicable tax rate is the general rate of 21%, as the exemption under Article 20.One.13º requires the provider to be a public entity, federation, or a private establishment of a social nature. The reduced rate of 10% only applies to the right of access to the venue of an amateur sporting event, not to the activity of organization or registration.

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