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A German company enquired whether its services, providing access to circuits, training, and tests for amateur pilots, could be taxed at the reduced rate of 10%. The Directorate General for Taxes (DGT) ruled that the general rate of 21% must be applied, as the entity is a commercial enterprise and the reduced rate does not apply to organiser activities.
Cuestión planteada La entidad consultante solicita aclaración de la consulta vinculante de fecha 8 de julio de 2016, número de consulta V3199-16. En particular sobre si las prestaciones ofrecidas a los pilotos participantes, como acceso al circuito, entrenamientos y pruebas deportivas amateurs organizadas por la entidad establecida en Alemania, pueden ser consideradas como prestaciones de servicios de espectáculos deportivos de carácter aficionado, que tributarían al tipo impositivo reducido del 10 por ciento, de conformidad con lo establecido en el artículo 91.Uno.2, número 8º, de la Ley 37/1992.
Los servicios prestados por una entidad mercantil para organizar entrenamientos y competiciones de motociclismo para aficionados no gozan de la exención del artículo 20.Uno.13º. El tipo reducido del 10% para espectáculos deportivos de carácter aficionado no se extiende a la actividad de organizador de tales espectáculos, sino únicamente a la entrada para su celebración. Por tanto, estas prestaciones deben tributar al tipo general del 21%.
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