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A company managing a municipal swimming pool through an administrative concession asks whether the collection of entrance fees is subject to or exempt from VAT. The DGT determines that, although the concession itself is not subject to tax, the services provided to users are, and they do not benefit from the exemption for sporting activities as the company is a commercial entity.
Question posed: Whether the collection of entrance fees for access to the swimming pool is subject to and, where applicable, exempt from Value Added Tax.
The administrative concession for the operation of the swimming pool is not subject to VAT pursuant to Article 7.9 of Law 37/1992. However, the services subsequently provided by the concessionaire to the users are subject to the tax. The exemption under Article 20.One.13 does not apply because the commercial entity is not a public law entity, a federation, an Olympic/Paralympic committee, nor a private sports establishment of a social nature.
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