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V2836-14 20 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Timekeeping and results editing services provided to a federation are subject to 21% VAT

A sports federation has requested clarification on the VAT rate applicable to timekeeping, registration, and results editing services contracted for its competitions. The DGT has ruled that these services must be taxed at the standard rate of 21%.

The question raised

Applicable tax rate for said services provided to the inquiring sports Federation

The DGT's ruling

Timing and results editing services provided by commercial entities or self-employed individuals to a sports federation are taxed at the general rate of 21%. The exemption under Article 20.One.13º does not apply because the providers are not the authorized entities, nor does the reduced rate of 10% apply as these are not sports spectacle services. The exemption under Article 20.One.13º could only apply to services that the federation itself provides directly to fans.

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