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V1156-18 8 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Sports services provided to users at public price are subject to but exempt from VAT

A municipality asks about the taxation of managing a sports complex through a publicly owned commercial society. The DGT states that services to users are subject to but exempt from VAT, while services between the society and the municipality are not subject to VAT.

The question raised

Taxation of the operation within the scope of Value Added Tax.

The DGT's ruling

Sports services provided to users in exchange for a public fee are subject to but exempt from VAT if they are directly related to sports practice by natural persons. The provision of services between the Administration and its own personified commercial company is not subject to the tax. The assignment of facilities to said company is also not subject. Bar, vending, or equipment sales services do not benefit from the exemption.

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