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A golf course operating entity has requested clarification on whether maintenance fees paid by members are subject to Corporation Tax and how they should be treated for VAT purposes. The Directorate-General for Taxes (DGT) has ruled that these fees form part of the Corporation Tax taxable base and that the services are subject to the standard VAT rate.
Question raised 1) Taxation of maintenance fees paid by members who do not use the facilities for Corporate Income Tax.
In Corporate Income Tax, maintenance fees must be included in the taxable base following the general regime and the principle of accrual accounting. Regarding VAT, the services provided by the club are taxed at the general rate of 21% as the exemption for sports services provided by entities of a social nature does not apply. The VAT taxable base includes the total amount of the consideration, including the maintenance fees charged to the members.
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