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V2524-19 18 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Global sports training services subject to 21% VAT as they are not exempt

A company provides comprehensive sports training, accommodation, and management services for students to other businesses. The DGT has ruled that this constitutes a single supply where ancillary services follow the tax treatment of the principal supply, and that exemptions for education or sport do not apply.

The question raised

Liability for Value Added Tax on said service provisions and, where applicable, the applicable tax rate.

The DGT's ruling

Sports training services provided by a commercial entity that is not an educational center do not benefit from the exemption for teaching. The exemption for sports services also does not apply as the entity is not a social establishment. As it is a single supply composed of ancillary elements, these follow the treatment of the principal supply. The applicable tax rate is the general rate of 21%.

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