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An educational centre run by a religious congregation has requested clarification on whether leasing its sports facilities to an entity for sporting activities is exempt from VAT. The Directorate General for Taxes (DGT) has ruled that the exemption applies provided the entity is of a social nature and the services are directly related to the practice of sport by individuals.
Cuestión planteada Si la entidad consultante puede aplicar la exención del artículo 20.Uno, 13º a las actividades objeto de consulta.
Para aplicar la exención del artículo 20.Uno.13º, la entidad debe ser de carácter social, carecer de finalidad lucrativa y tener cargos gratuitos. Los servicios deben ser prestaciones de servicios directamente relacionadas con la práctica del deporte o educación física por personas físicas. El arrendamiento de instalaciones para que personas físicas practiquen deporte está exento, incluso si se factura a un club o ayuntamiento. No se aplica la exención a espectáculos deportivos, servicios de restauración o acceso al recinto sin uso de instalaciones.
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