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A civil society providing padel and café services inquired whether, upon transforming into a non-profit commercial entity, it could apply the VAT exemption for sports activities. The DGT indicates that a commercial form does not prevent the exemption, provided it is demonstrated that the systematic pursuit of profit is not the objective.
Cuestión planteada Tipo impositivo aplicable, y en su caso, si es de aplicación la exención del artículo 20.Uno, 13º a las actividades que ejercería dicha entidad mercantil, que se plantea sin ánimo de lucro.
La exención del artículo 20.Uno.13º de la Ley 37/1992 requiere que los servicios sean prestaciones de servicios directamente relacionadas con la práctica deportiva y prestadas por entidades de carácter social. Una sociedad mercantil puede ser considerada entidad de carácter social si carece de finalidad lucrativa, sus cargos son gratuitos y los socios no son destinatarios principales. La exención no se aplica a la entrega de bienes ni a servicios no relacionados directamente con el deporte, como la restauración o el alquiler de espacios para cafeterías.
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