- The Council of State ruled that the use of sports facilities for physical education is not eligible for subsidy under the SPUK-Sport scheme for 2022.
- The exclusion is based on the scheme’s own rules and the distinction between “sport” and “physical education” in tax legislation.
- Costs for physical education fall under the VAT education exemption, not the expanded sports exemption.
- A mistakenly reported expenditure of over €90,000 for physical education is not eligible for subsidy due to late disclosure and procedural rules.
- Municipalities must consider this ruling for future SPUK-Sport applications; physical education-related expenses remain excluded.
Source: efkbelastingadviseurs.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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