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V5463-16 27 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sports services provided by social clubs may be VAT exempt when provided to individuals

A Municipal Sports Board has requested clarification on whether services provided by sports clubs to their members are exempt from VAT when the Board compensates the expenses. The Directorate General for Taxes (DGT) ruled that these services are exempt provided the club has a social character and the activity is directly related to sports practice by an individual.

The question raised

Cuestión planteada Exención de los servicios prestados por clubes deportivos a personas físicas y que les son compensados posteriormente por el Patronato consultante. Obligaciones censales y formales de los clubes deportivos. Tratamiento a estos efectos del personal contratado para impartir dichas actividades deportivas.

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