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V5436-26 4 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sports services provided by a municipal commercial entity may be VAT exempt under certain requirements

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.

The question raised

Whether the exemption provided for in Article 20.One.13 of Law 37/1992 could be applicable to such services.

The DGT's ruling

The exemption under Article 20.One.13 of Law 37/1992 applies to services directly related to the practice of sport by natural persons. For a municipal commercial entity to benefit, it must be wholly owned by the City Council and have a legal status similar to that of the foundation bodies of the Administration. The exemption shall not apply to the supply of goods, such as the sale of equipment, nor to services not directly related, such as mooring, beaching, or the cleaning of vessels.

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