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A sports association has requested a ruling regarding VAT exemptions on registration fees for treks, sponsorships, and the deductibility of expenses. The DGT clarifies that sports services are exempt if the entity is of a social nature, whereas the sale of goods or advertising services are subject to tax.
Question raised Possible application of the exemption provided for in Article 20.One.13º of Law 37/1992 to the deliveries of goods and services provided herein. VAT treatment of registrations for crossings and of the goods and services acquired for their development, and of the amounts received from sponsors.
La exención del artículo 20.Uno.13º aplica a prestaciones de servicios directamente relacionadas con la práctica deportiva por personas físicas, siempre que la entidad sea de carácter social. No se aplica a la entrega de bienes (como equipación) ni a servicios no relacionados directamente con el deporte. Los ingresos por publicidad están sujetos al IVA, salvo que se formalicen como convenios de colaboración empresarial bajo la Ley 49/2002. La deducción del IVA soportado dependerá de si las operaciones de la entidad son sujetas y no exentas o exentas.
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