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A property consortium asks whether charging entry fees for the pool is subject to VAT and whether it must issue a bill. The DGT responds that granting third-party access constitutes an entrepreneurial activity subject to general VAT.
Question posed: Whether the collection of vouchers or tickets for the use of the swimming pool determines the accrual of Value Added Tax and whether the taxpayer must issue an invoice for said operations.
The granting of use of the swimming pool to persons unrelated to the community in exchange for a price constitutes a provision of services subject to VAT at the general rate. The entity acquires the status of entrepreneur or professional and must charge the tax and issue an invoice. If more than one year has elapsed since the accrual without the tax being charged, the right to pass it on to the recipient is lost, although the obligation to declare and pay the tax persists.
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