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A commercial company has enquired whether its services in sports facilities (membership fees, court rentals, etc.) qualify for VAT exemption. The DGT has ruled that, as a commercial company, it will be taxed at the standard rate of 21% unless it can prove it lacks a profit-making purpose and meets the requirements of a social entity.
Cuestión planteada Tipo impositivo aplicable, y en su caso, si podría ser de aplicación la exención del artículo 20.Uno, 13º a las actividades objeto de consulta.
La exención del artículo 20.Uno.13º requiere que los servicios sean prestados por entidades de derecho público, federaciones o establecimientos privados de carácter social. Para que una sociedad sea considerada de carácter social, debe carecer de finalidad lucrativa, lo que implica no tener por objetivo la consecución sistemática de beneficios para sus socios. Si no se cumplen estos requisitos, los servicios deportivos tributan al tipo general del 21%.
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