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V3169-23 11 December 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad de carácter social

The sporting and cultural services of an association may be exempt from VAT depending on their nature and status

A non-profit association inquires regarding the liability and exemption of its sporting and cultural activities for VAT purposes. The DGT determines that the exemption depends on whether the entity is an establishment of a social nature and whether the services are directly related to sporting or cultural practice.

The question raised

Question posed For the purposes of Value Added Tax, the liability and, where applicable, exemption of its activities.

The DGT's ruling

Sporting services are exempt if provided by an entity of a social nature and are directly related to sporting practice by natural persons. Cultural activities are only exempt if carried out by public law entities or private cultural establishments of a social nature. Services provided to members for which no consideration other than statutory membership fees is received may be exempt under Article 20.One.12º. The supply of goods, such as the sale of equipment, does not benefit from the sporting services exemption.

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