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V1136-20 29 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Ice rink activities subject to 21% VAT, except catering services at 10%

A commercial company managing an ice rink, skating school, bar, and car park has requested clarification on the applicable VAT rate. The DGT has determined that most services are subject to the standard rate, with the exception of catering services.

The question raised

Applicable tax rate for Value Added Tax on each of the described activities.

The DGT's ruling

The company's activities are subject to VAT due to its status as a business entity. The exemption for sports services does not apply as it is a commercial company with a profit motive. Skating classes do not benefit from the teaching exemption because they are sports services provided by an entity other than an educational center. The general rate is 21%, except for hospitality services which are taxed at the reduced rate of 10%.

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