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A non-profit sports club has requested clarification on whether payments from members for aircraft rental and fuel costs are subject to VAT and whether invoices must be issued. The DGT has determined that, as these payments are independent of membership fees, they do not benefit from exemptions for social entities or statutory fees, unless specific sports exemption requirements are met.
Cuestión planteada Si la percepción de tales pagos determina el devengo del Impuesto sobre el Valor Añadido y si está obligado a expedir factura.
Los pagos por uso de aeronaves que sean independientes de las cuotas fijadas en los estatutos no están amparados por la exención del artículo 20.Uno.12º de la Ley del IVA. Si el club es una entidad de carácter social, los servicios deportivos directamente relacionados con la práctica deportiva por personas físicas pueden estar exentos según el artículo 20.Uno.13º. En caso contrario, tributarán al tipo general del 21%. La obligación de expedir factura no existe si la operación es exenta por el artículo 20, salvo que el destinatario sea empresario o profesional o lo exija para derechos tributarios.
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