- Three conditions must be met for the letting of premises or facilities to be considered a sports service: it must involve premises/facilities for sports, be used for sports, and be a short-term letting.
- This position replaces the previous statement from December 21, 2022, aligning terminology and legal references with current law, but does not change the substance.
- Short-term letting for sports (e.g., renting courts or halls for sports activities) is subject to VAT, while general property letting is exempt.
- The definition of short-term letting includes most paid sports activities in premises or facilities, regardless of whether the rental is for single occasions or by season contract.
- The VAT exemption for property letting is interpreted restrictively; all criteria for property letting must be met for the exemption to apply.
Source: www4.skatteverket.se
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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