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A limited company has enquired whether it can be classified as a social entity to apply VAT exemptions to sports and physical education services. The DGT has ruled that, although its commercial form is formally for-profit, it may lack a real profit-making purpose if its articles of association prohibit the distribution of profits and instead allocate them to its activities.
Question raised: Admissibility of the exemption provided for in Article 20.One.13 of Law 37/1992.
A commercial company may be considered an entity of a social nature if it lacks a profit-making purpose, allocating profits to the development of its exempt activities. The fact that the company is a limited liability company does not prevent it from acting without a profit motive if it does not seek to obtain pecuniary advantages for its partners. For the exemption, the services must be provided to natural persons who practice sport or physical education and must be directly related to said practice.
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