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V1137-14 22 April 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidades sin ánimo de lucro

Football club membership fees may be subject to VAT if they include stadium access rights

A non-profit sports association has queried whether its membership fees are subject to VAT. The DGT has determined that, although non-profit entities can be considered taxable persons, stadium access services do not meet the requirements for the exemption applicable to sporting services.

The question raised

Liability for Tax regarding the services corresponding to the fees paid by their members.

The DGT's ruling

Non-profit entities hold the status of entrepreneurs when they organize means to carry out a business activity for consideration. Services provided to natural persons practicing sports are exempt if they are directly related to said practice and are provided by entities of a social nature. However, the exemption does not apply if the service basically consists of the right of access to the stadium to attend matches.

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