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V2699-18 5 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · precio público

Sports services charged via public prices are subject to VAT but exempt from the tax

A City Council has requested a ruling regarding the VAT liability of sports services provided by an autonomous body that collects fees and public prices. The DGT has determined that services charged via public prices are subject to VAT but benefit from the exemption for sporting activities.

The question raised

Liability for Value Added Tax on the described operations.

The DGT's ruling

Sports services provided by public law entities that receive a public price are subject to VAT, but are exempt if provided to natural persons practicing sport or physical education. The exemption requires that they be service provisions directly related to such practice. Contributions from the City Council to the autonomous body must not involve a VAT charge if they form part of the consideration for exempt operations.

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