VAT on Spanish Football Tickets: Key DGT Rules

The Spanish Directorate General of Taxes (DGT) clarified VAT rules, more specifically, which VAT rate applies to football tickets. In the decision published in the official bulletin, the DGT focused on tickets for matches in the Primera RFEF, the third tier of the Spanish men’s football league system, and matches in the Copa del Rey, Spain’s premier national football cup competition.

VAT Rules for Football Ticket Matches

Under the general rule, ticket sales in Spain are taxed at the standard 21% VAT rate, whereas amateur sporting events are taxed at the reduced 10% VAT rate. Nonetheless, the DGT stated that the VAT rate on football tickets is not determined solely by a competition's formal classification.

Therefore, the key criterion for determining the applicable VAT rate is the nature of the competition, namely, whether it is amateur or professional. To determine which VAT rates apply, the DGT interpreted not only VAT legislation, but also sports regulations, including Spain’s principal sports law, and the categorization of competitions by Spain’s national sports governing body. 

Taking all the facts and relevant provisions into account, the DGT concluded that tickets for matches in the Primera RFEF are subject to the reduced VAT rate of 10% because the competition is considered non-professional and does not regularly involve professional teams. 

In contrast, Copa del Rey matches are taxed at the standard 21% VAT rate. The DGT noted that, even though Copa del Rey is not strictly defined as a fully professional competition, the consistent participation of clubs from Spain’s top professional divisions means it cannot be treated as amateur for VAT purposes.

Conclusion

The DGT underlined that the decisive criterion for determining the VAT rate applicable to ticket sales for football matches is whether professional teams participate regularly. As a result of this decision, only competitions that are both non-professional in status and effectively free from consistent professional participation can benefit from the reduced VAT rate. Any other competition that includes professional teams is subject to the standard VAT rate.

Source: Directorate General of Taxes