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A non-profit entity inquires whether its sports and cultural events are exempt from VAT. The DGT determines that the exemption depends on meeting the requirements of a social entity and that goods delivered during sports events (such as t-shirts) are considered ancillary to the main service.
Question posed: Whether the exemptions provided for in numbers 13º and 14º of Article 20.One of Law 37/1992 are applicable to the sports and cultural events organized by the applicant.
Sports services are exempt if provided by social entities to natural persons and are directly related to sports practice. The delivery of ancillary goods, such as t-shirts included in registrations, follows the tax treatment of the main service. Cultural events (theaters, concerts) are exempt if organized by a social entity and are included in the list under Article 20.One.14º. If the exemption requirements are not met, the general or reduced rate shall apply as appropriate.
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