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An association promoting the inclusion of people with disabilities and providing sports support services has enquired whether it can apply for VAT exemptions. The DGT has ruled that the social assistance exemption is possible if the entity meets the requirements of a social entity, and that the exemption for sports services requires these to be directly related to sports practice by a natural person.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 20.uno.8º c), o bien la exención regulada en el artículo 20.Uno.13º, en el supuesto que la asociación obtuviera el reconocimiento de entidad social, a efectos del Impuesto sobre el Valor Añadido.
La exención por asistencia social (art. 20.uno.8º) es aplicable si la entidad es de carácter social y presta servicios de inclusión para personas con discapacidad o en riesgo de exclusión. La exención por servicios deportivos (art. 20.uno.13º) requiere que las prestaciones estén directamente relacionadas con la práctica del deporte por una persona física. Los servicios de apoyo a otras asociaciones no gozan de esta exención si no están directamente relacionados con la práctica deportiva de una persona física, tributando al tipo general.
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