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V2156-23 21 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Federations must issue invoices to businesses or professionals, even for VAT-exempt services

A sports club inquired whether a regional federation is required to issue invoices for services such as membership, licensing, or refereeing. The DGT clarified that, although certain services are exempt from VAT, the obligation to invoice remains if the recipient is a business or a professional.

The question raised

Whether the regional federation referred to in the consultation request is obliged to issue an invoice for the operations under consultation.

The DGT's ruling

Federations providing services exempt under Article 20.One.12 or 13 of Law 37/1992 are not obliged to issue an invoice if the recipient is not a businessperson or professional. However, they must issue one when the recipient is a businessperson or professional acting as such, or when requested for the purpose of exercising tax-related rights.

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