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A municipal commercial entity managing a marina has enquired whether its nautical teaching and other sports services are exempt from VAT. The DGT has ruled that exemption is possible if the entity is wholly public, has statutes similar to those of foundation bodies, and the services are directly related to the practice of sport.
Cuestión planteada Si a tales servicios les podría resultar de aplicación la exención prevista en el artículo 20.Uno.13º de la Ley 37/1992.
La exención del artículo 20.Uno.13º de la Ley 37/1992 se aplica a servicios directamente relacionados con la práctica del deporte por personas físicas. Para que una entidad mercantil municipal pueda beneficiarse, debe estar íntegramente participada por el Ayuntamiento y tener un estatuto jurídico semejante al de los organismos fundacionales de la Administración. No se aplicará la exención a entregas de bienes, como la venta de material, ni a servicios no relacionados directamente como el amarre, la varada o la limpieza de embarcaciones.
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