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V1748-17 6 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Extracurricular sports services provided by a club to a parents' association may be VAT exempt

A sports club has requested clarification on whether organising sports activities for school pupils through their parents' association (AMPA) is subject to VAT. The Directorate General for Taxes (DGT) indicates that while the exemption for educational services does not apply, the exemption for social entities could apply if certain requirements are met.

The question raised

Taxation of the aforementioned activities.

The DGT's ruling

Sports services provided to natural persons practicing sports are exempt if provided by an entity of a social nature. The requirement that the recipient be a natural person is met even if invoiced through a Parents' Association (AMPA), provided that the students are the material recipients. To be an entity of a social nature, the organization must lack a profit motive, have unpaid officers, and not grant special conditions to its members.

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