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V2643-24 26 December 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Tax rates for sports courses at 10% or 21% and travel services subject to travel agency special regime

A civil society firm seeks clarification on the taxation of sports courses and travel services for players participating in a tournament. The DGT rules that the courses are not exempt as they do not constitute a social entity, and that the travel service must apply the special travel agency regime for the portion involving third-party services.

The question raised

Value Added Tax treatment of the described operations

The DGT's ruling

Sports courses do not benefit from exemption as the applicant is not a social entity, being taxed at 10% if they are for social assistance or at 21% if they are not. For the travel service, the special regime for travel agencies applies to the portion of services provided by third parties (accommodation, transport, etc.), taxed at 21% on the gross margin. The portion of services provided with own means is taxed under the general regime on the total amount of said portion.

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