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A non-profit football school has enquired whether it can maintain its VAT exemption when providing football lessons to third parties in exchange for consideration. The Directorate-General for Taxes (DGT) ruled that the exemption for services to members does not apply if consideration other than membership fees is charged, although it examined the possibility of applying the exemption for sporting services.
Question posed: Maintenance of the Value Added Tax exemption from the moment classes begin to be provided.
The exemption under Article 20.One.12º is not applicable if a consideration other than the fees established in the statutes is received or if the activity competes with the private sector. However, the services could be exempt under Article 20.One.13º if the entity meets the requirements of a private sporting entity or establishment of a social nature. To this end, it must lack a profit-making purpose, have unpaid officers, and allocate profits to exempt activities of an identical nature.
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