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A commercial company offering sports services has queried whether it can be classified as a social entity to qualify for VAT exemption. The DGT ruled that, despite being a limited company, it may be considered non-profit if it does not seek profits for its members and allocates any surpluses to its social purpose.
Cuestión planteada Si la entidad consultante puede considerarse un organismo de carácter social a pesar de ser una entidad mercantil, y si es de aplicación 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 un establecimiento privado de carácter social que carezca de finalidad lucrativa, con cargos gratuitos y sin beneficios para socios. Una sociedad mercantil puede cumplir este requisito si no tiene por objetivo la consecución sistemática de beneficios y destina los superávits al mantenimiento de sus prestaciones. La exención solo aplica a prestaciones de servicios directamente relacionadas con la práctica del deporte y no a entregas de bienes o espectáculos deportivos.
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