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V2888-23 26 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bono polivalente

Gym bonds deemed polyvalent for VAT across countries

A foreign platform asks whether its monthly gym and health service vouchers are polyvalent. The DGT confirms they are, as the exact tax treatment of such services was unknown at issuance.

The question raised

Cuestión planteada Si dichos bonos tienen la consideración de bono polivalente a efectos del Impuesto sobre el Valor Añadido y base imponible de los servicios subyacentes.

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