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V3215-18 18 December 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · precio público

Municipal swimming pool services for public fees are subject to but may be exempt from VAT

A city council inquires regarding the liability and exemption from VAT in the management of a swimming pool through public fees. The DGT determines that the activity is subject to the tax because the public fee is not of a tax nature, but it may be exempt if it concerns services for the practice of sport or physical education.

The question raised

Liability, and where applicable, exemption, of the described operations for Value Added Tax.

The DGT's ruling

The management of a swimming pool by a city council through public fees is subject to VAT as it constitutes a non-tax consideration. Services for the practice of sport or physical education by natural persons are exempt pursuant to Article 20.One.13º of Law 37/1992. For leisure services, the exemption will depend on whether they meet the requirements of said regulation or other exemptions such as that of Article 20.One.14º; otherwise, they shall be subject to the general rate of 21%.

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