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A non-profit karate club asks whether its activities are VAT-exempt. The DGT states that sports services provided to individuals by social entities are exempt if directly related to sporting practice.
Question posed: Whether the activity carried out by the applicant is exempt from Value Added Tax pursuant to the provisions of Article 20.One.13 of Law 37/1992.
The exemption under Article 20.One.13 of Law 37/1992 requires that the services be provisions of services directly related to the practice of sport by natural persons. In order for the entity to be considered of a social nature, it must lack a profit motive, have unpaid officers, and not provide special benefits to its members. If these requirements are met, services such as fees, use of facilities, equipment rental, or courses are exempt, whereas catering or the sale of goods are taxed at the general rate.
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