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A commercial entity dedicated to golf has requested a ruling on whether its services are VAT exempt. The DGT indicates that, despite being a company, it could be considered a social entity if it lacks a profit-making purpose and meets other criteria, allowing for VAT exemption on services directly related to sports practice.
Cuestión planteada Si la entidad consultante puede aplicar la exención del artículo 20.Uno, 13º a las actividades objeto de consulta, y, en su caso, a cuales en concreto. Tipo impositivo aplicable a las actividades no exentas.
La exención del artículo 20.Uno.13º requiere que los servicios sean prestaciones (no entregas de bienes), estén directamente relacionados con la práctica deportiva por personas físicas y sean prestados por entidades de carácter social. Una sociedad mercantil puede carecer de finalidad lucrativa si no distribuye beneficios a sus socios y los destina al mantenimiento de sus prestaciones. Los servicios exentos incluyen cuotas, uso de instalaciones, alquiler de material deportivo y cursos, mientras que la venta de bienes o servicios de restauración tributan al tipo general.
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