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A non-profit sports entity has requested clarification regarding VAT exemptions on its income and the subsequent treatment for Corporate Tax purposes. The Directorate-General for Taxes (DGT) indicates that services directly related to sporting activities may be exempt if the entity is of a social nature; however, the sale of goods or advertising services remain subject to the standard VAT rate.
Cuestión planteada 1º) Si a efectos del Impuesto sobre el Valor Añadido, se podrían considerar exentos, los ingresos obtenidos en sus diferentes modalidades y cuál sería el tratamiento de los gastos principales.
La exención de IVA para servicios deportivos requiere que sean prestaciones de servicios directamente relacionadas con la práctica deportiva por personas físicas y prestadas por entidades de carácter social. Los ingresos por cuotas, uso de instalaciones, alquiler de material e inscripciones en torneos pueden estar exentos si se cumplen los requisitos de la entidad. No obstante, la venta de material deportivo (entrega de bienes), la publicidad y el arrendamiento de espacios para fines distintos al deporte tributan al tipo general del 21%. En el Impuesto sobre Sociedades, las rentas de actividades económicas no están exentas.
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