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A sports coach has enquired whether their services provided to a sports club are exempt from VAT. The DGT has ruled that exemptions do not apply, as the services do not constitute private tuition, nor are they provided by educational institutions or social entities.
Question raised: Application of any exemption from Value Added Tax.
The services of a sports coach do not benefit from the exemption under article 20.1.9º or 10º of Law 37/1992, as they are neither private lessons nor provided by educational centers. The exemption under article 20.1.13º also does not apply as they are not provided by entities or establishments of a social nature. Therefore, they are taxed at the general rate of 21% since 1 September 2012.
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