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V5078-16 23 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for sports services provided by a university to individuals

A university has requested clarification on whether the leasing of its sports facilities is exempt from VAT. The DGT has ruled that services provided to individuals for the practice of sport or physical education are exempt, provided the provider is a public law entity and the service is directly related to such activities.

The question raised

Possible exemption of the aforementioned activities. Treatment for these purposes of sporting events and competitions.

The DGT's ruling

The services of a university (a public law entity) are exempt from VAT when provided to natural persons practicing sport or physical education. The use of facilities, the rental of equipment or lockers, and sports courses are considered directly related services. The exemption does not apply to the sale of goods, to access to premises without the use of facilities, or to the assignment of facilities for sporting events.

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