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A local council has requested clarification regarding the applicable tax rates and exemptions for sports services managed through various companies. The DGT has determined that the exemption depends on the provider of the service and whether the entity is a social entity or a public law entity.
Question raised: Tax rate applicable to services provided by companies contracted by the City Council, and/or the application of any exemption, if applicable.
Sports services provided by public law entities (such as city councils), federations, the Olympic or Paralympic Committee, and private entities of a social nature, are exempt from VAT according to Article 20.One.13 of Law 37/1992. Conversely, if the services are provided by natural persons or commercial entities (such as SL or SA), no exemption exists and the general rate of 21% applies.
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