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A limited company offering sports and health services has inquired whether it can be considered a social entity to apply for VAT exemption. The DGT has ruled that, despite being a commercial company, it may qualify as a social entity provided it has no profit-making purpose and meets all legal requirements.
Cuestión planteada Si la entidad consultante puede considerarse una entidad privada de carácter social a pesar de ser una entidad mercantil, y si es de aplicación la exención del artículo 20.Uno, 13º a las actividades objeto de consulta.
La exención del artículo 20.Uno.13º de la Ley 37/1992 aplica a servicios directamente relacionados con el deporte o la educación física prestados por entidades de carácter social. Una sociedad mercantil puede ser entidad de carácter social si no tiene por objetivo la consecución sistemática de beneficios y destina los excedentes a sus fines. La exención no se aplica a la entrega de bienes (ropa o suplementos) ni a servicios no relacionados directamente con la práctica deportiva.
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