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VAT practical manual 2022.

Social, cultural, sporting exemptions

In some cases, the Law requires, for the exemption to be applicable, that the operations be carried out by private entities or establishments of a social nature.

private establishments of a social nature are considered for these purposes to be those in which the following requirements are met:

  • Lack of lucrative purpose.

  • The positions of president, trustee or legal representative must be free of charge.

  • Partners, community members or participants in entities or establishments and their spouses or blood relatives, up to and including the second degree, may not be the main recipients of exempt operations or enjoy special conditions in the provision of services. This last requirement will not apply to the provision of social assistance and sports services.

The following are exempt within this type of activities:

  • The provision of social assistance services indicated in the Law carried out by public law entities or private entities or establishments of a social nature.

  • Transfers of personnel carried out in the fulfillment of their purposes, by religious entities registered in the corresponding Registry of the Ministry of Justice, for the development of health, educational or social assistance activities.

  • The provision of services and the deliveries of goods accessory to them made directly to their members by legally recognized organizations or entities that do not have a lucrative purpose, whose objectives are of a political, union, religious, patriotic, philanthropic or civic nature, carried out for the achievement of their specific purposes, provided that they receive from the beneficiaries only the contributions established in their statutes.

    This exemption will apply to operations that meet the subjective and objective requirements established in the regulations regardless of whether the entity or establishment that delivers goods or services has not requested and obtained the administrative qualification of an entity or establishment of a legal nature. social.

  • The provision of services and the deliveries of goods carried out by political parties on the occasion of demonstrations intended to provide them with financial support for the fulfillment of their specific purpose and organized for their exclusive benefit.

  • Services provided to natural persons who practice sport or physical education, regardless of the person or entity in charge of which the service is provided, provided that they are provided by public law entities, sports federations, Spanish Olympic Committee, Spanish Paralympic Committee o Private social sports entities or establishments.

  • Certain services provided by public law entities or private cultural entities or establishments of a social nature that are indicated in the Law. Thus, those of libraries, museums, monuments, zoos, theatrical performances, etc.

  • Professional services, including those whose compensation consists of copyright, provided by plastic artists, writers, literary, graphic and photographic collaborators of newspapers and magazines, musical composers, authors of theatrical works and plots, adaptations, scripts and dialogues of the audiovisual works, translators and adapters.