Skip to content
Back to index
V2306-25 26 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Metallic prizes from professional horse societies are subject to VAT

A society engaged in horse breeding and training asks whether receiving prizes is subject to VAT. The DGT responds that, as it is an entrepreneurial activity, the prizes received constitute consideration for a service supply subject to tax.

The question raised

Whether the receipt of prizes by the applicant constitutes an operation subject to Value Added Tax.

The DGT's ruling

Services provided by sports professionals in the exercise of their professional activity are subject to VAT. In the case of equestrianism, the amount of cash prizes obtained through participation in tournaments is subject to tax if the recipient holds the status of entrepreneur or professional. Conversely, if the participants are amateurs without the status of entrepreneurs or professionals, the receipt of prizes is not subject to tax.

Book your free first meeting