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A non-profit sports association has enquired whether its padel classes and membership fees are exempt from VAT. The DGT has ruled that exemption is possible provided the entity is considered a private establishment of a social nature and the services are directly related to sporting activities.
Cuestión planteada Si es de aplicación la exención del artículo 20.Uno, 13º a las clases impartidas a sus asociados. Si las clases a escolares de colegios pueden calificarse de actividades extraescolares y estar exentas por este concepto. Si las cuotas variables que se pagan en función del número de clases recibidas por cada socio pueden ser consideradas como cuotas sociales. Si los servicios que prestan a la consultante los profesores contratados por horas pueden disfrutar de la misma exención anterior.
Los servicios deportivos prestados a personas físicas están exentos de IVA si los presta una entidad de carácter social y están directamente relacionados con la práctica del deporte. Para ser entidad de carácter social, la entidad debe carecer de finalidad lucrativa, tener cargos gratuitos y no dar condiciones especiales a sus socios. La exención se aplica a cuotas sociales, uso de instalaciones y clases, pero no a la venta de bienes ni a espectáculos deportivos. Si la entidad no cumple los requisitos de entidad social, aplicará el tipo general del 21%.
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