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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%.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a los servicios objeto de consulta prestados a deportistas aficionados.
Los servicios de inscripción en competiciones no gozan de la exención del artículo 20.Uno.13º de la Ley 37/1992 porque la entidad organizadora es una sociedad mercantil que no cumple los requisitos de entidad de carácter social. Asimismo, el tipo reducido del 10% para espectáculos deportivos aficionados no se aplica a la actividad de organizador ni a sus servicios, sino únicamente al derecho de acceso al recinto del espectáculo. Por tanto, la prestación objeto de consulta queda gravada al tipo general del 21%.
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