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V2685-18 2 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sports services provided by social entities to individuals are exempt under certain requirements

A non-profit shooting club has enquired whether its activities are exempt from VAT. The DGT has ruled that sports services directly related to sporting activities performed by individuals are exempt, provided the entity is of a social nature.

The question raised

Cuestión planteada Si es de aplicación la exención del artículo 20.Uno, 13º a las actividades que ejerce la consultante.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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