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A municipal commercial company has requested clarification on whether the management of municipal swimming pools and the corresponding local council contributions are subject to VAT. The DGT has determined that, as it is a voluntary service managed by an entity with its own legal personality, it constitutes private pricing subject to VAT, although the sports exemption may apply.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de este servicio prestado por la entidad consultante y deducibilidad de las cuotas del Impuesto soportadas en relación con el mismo. Sujeción al Impuesto de las aportaciones presupuestarias que reciba del Ayuntamiento la entidad consultante.
La prestación de servicios de piscinas por una sociedad mercantil municipal, al no ser un servicio coactivo ni prestado directamente por el Ayuntamiento, tiene la naturaleza de precio privado. Por tanto, la actividad está sujeta a IVA al realizarse por un empresario con ánimo de lucro. No obstante, podría aplicarse la exención del artículo 20.Uno.13º si se cumplen los requisitos de servicios directamente relacionados con la práctica deportiva. Respecto a las aportaciones del Ayuntamiento, estas solo integrarán la base imponible si se consideran subvenciones vinculadas directamente al precio.
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