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A nautical club has requested clarification on whether it qualifies as a social entity to apply VAT exemption to its services. The DGT has ruled that, provided it meets the requirements of non-profit status and free membership charges, it may be considered a social entity and apply the exemption to services directly related to sport.
Question posed - Classification of the taxpayer as an entity of a social nature for the purposes of Law 37/1992.
Non-profit associations are VAT taxable persons when they organize means to carry out onerous activities. For the exemption under Article 20.One.13, the provider must be an entity of a social nature, which lacks a profit motive, has unpaid officers, and whose members are not the primary recipients of the exempt operations. Furthermore, the services must be directly related to sporting practice, excluding general services such as repairs, supplies, or storage unit rentals.
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