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V1751-25 24 September 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · tipo impositivo

Entries for RFEF First Division taxed at 10% VAT; Copa del Rey at 21%

A football club asks what VAT rate applies to RFEF First Division and Copa del Rey tickets. The DGT states that RFEF First Division is a amateur spectacle (10%), while Copa del Rey is taxed at the general rate (21%) due to professional teams participating.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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