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A public limited company offering golf and catering services has requested clarification on whether it can apply the VAT exemption for sports services. The DGT indicates that although its current articles of association allow for the distribution of dividends, it could access the exemption if it amends its articles to meet the requirements of a social entity.
Cuestión planteada Procedencia de la exención prevista en el artículo 20.Uno.13º de la Ley 37/1992.
Para que los servicios deportivos a personas físicas estén exentos, el prestador debe ser una entidad de carácter social. Aunque una sociedad anónima tiene una finalidad lucrativa intrínseca, esto no impide que se considere sin fin lucrativo si sus estatutos prohíben la distribución de beneficios a los socios y los destinan al objeto social. La exención se aplica a servicios directamente relacionados con la práctica deportiva, independientemente de la contraprestación.
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