- The applicable VAT rate for football match tickets depends on whether the competition is amateur or professional in nature.
- Tickets for Primera RFEF matches are subject to a reduced 10% VAT rate because it is classified as a non-professional (amateur) competition without regular participation of professional teams.
- Tickets for Copa del Rey matches are subject to the general 21% VAT rate because professional teams from the First and Second Divisions regularly participate, making it a non-amateur event.
- The DGT clarifies that both the legal status of the competition and the actual participation of professional teams determine the applicable VAT rate.
Source: allyon-etl.es
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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