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VAT Treatment of Sports Facility Rental by SSDs

  • The Italian Revenue Agency provided clarification on the VAT treatment of sports facility rental services by a SSD to amateur sports associations.
  • The case involved a non-profit sports company that managed part of a sports center.
  • The company used the facility directly and rented it to other ASDs or made it available to the public for a fee.
  • The SSD also performed activities subject to VAT at the facility.

Source: eutekne.info

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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