{"id":17293,"date":"2025-03-25T13:46:07","date_gmt":"2025-03-25T12:46:07","guid":{"rendered":"https:\/\/www.gestingral.com\/my-club-organises-extracurricular-activities-what-is-its-taxation\/"},"modified":"2025-03-25T13:46:11","modified_gmt":"2025-03-25T12:46:11","slug":"my-club-organises-extracurricular-activities-what-is-its-taxation","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/","title":{"rendered":"My club organises extracurricular activities: what is its taxation?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:20px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p data-start=\"0\" data-end=\"126\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">Extracurricular activities are those that are carried out outside school hours and that complement the training of students.<\/span> <span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">In the sports field, they can include from introductory classes to a specific sport to more advanced training.<\/span><\/p>\n<p data-start=\"128\" data-end=\"209\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">In general, non-profit sports clubs are exempt from applying VAT on these activities, provided that the following conditions are met:<\/span><\/p>\n<ul data-start=\"211\" data-end=\"464\">\n<li data-start=\"211\" data-end=\"294\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">The club is social and non-profit.<\/span><\/li>\n<li data-start=\"295\" data-end=\"378\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">The activities are aimed at students from educational centers.<\/span><\/li>\n<li data-start=\"379\" data-end=\"464\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">Extracurricular activities are related to the main activity of the club.<\/span><\/li>\n<\/ul>\n<p data-start=\"466\" data-end=\"591\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">For example, if a basketball club organises classes for primary school children, these activities will be exempt from VAT as long as the club meets the above requirements.<\/span> <span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">However, if the club organises activities that are not directly related to sports, such as urban or summer camps, the VAT exemption may not apply.<\/span><\/p>\n<p data-start=\"593\" data-end=\"678\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">It is important that the club keeps the following documentation to justify the VAT exemption:<\/span><\/p>\n<ul data-start=\"680\" data-end=\"943\">\n<li data-start=\"680\" data-end=\"767\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">Collaboration agreement with the school, if any, specifying the activities to be carried out, the recipients and the economic conditions.<\/span><\/li>\n<li data-start=\"768\" data-end=\"855\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">Invoices issued and received, both to justify income and expenses related to the development of the extracurricular activity.<\/span><\/li>\n<li data-start=\"856\" data-end=\"943\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">Proof of payment made.<\/span><\/li>\n<\/ul>\n<p data-start=\"945\" data-end=\"1030\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">In addition, if it is necessary to hire teachers or monitors for the development of the extracurricular activity, the club will have to make the corresponding withholdings for Personal Income Tax.<\/span><\/p>\n<p data-start=\"1032\" data-end=\"1117\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">For example, if a football club enters into an agreement with a school to organise football lessons for pupils aged 6 to 12:<\/span><\/p>\n<ul data-start=\"1119\" data-end=\"1294\">\n<li data-start=\"1119\" data-end=\"1206\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">Invoices issued by extracurricular classes will be exempt from VAT as they are directly related to the practice of sports.<\/span><\/li>\n<li data-start=\"1207\" data-end=\"1294\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">If teachers or monitors are hired to teach these activities, the corresponding Personal Income Tax withholdings must be made.<\/span><\/li>\n<\/ul>\n<p data-start=\"1296\" data-end=\"1381\"><span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">In summary, non-profit sports clubs that organise extracurricular activities related to their main activity and aimed at students from educational centres can benefit from the VAT exemption, provided that they meet the aforementioned requirements and maintain the appropriate documentation.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1179],"tags":[1181,1180,1178],"class_list":["post-17293","post","type-post","status-publish","format-standard","hentry","category-faqs","tag-basketball","tag-football","tag-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>My club organises extracurricular activities: what is its taxation? &#8226; Serveis d&#039;assessoria i gestoria.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"My club organises extracurricular activities: what is its taxation? &#8226; Serveis d&#039;assessoria i gestoria.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"Gestingral Assessoria a Vilanova i la Geltr\u00fa.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Gestingral\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-25T12:46:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-25T12:46:11+00:00\" \/>\n<meta name=\"author\" content=\"Irene\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@gestingral\" \/>\n<meta name=\"twitter:site\" content=\"@gestingral\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Irene\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/\"},\"author\":{\"name\":\"Irene\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#\\\/schema\\\/person\\\/c70493b2483bff4451f38b9e80b19351\"},\"headline\":\"My club organises extracurricular activities: what is its taxation?\",\"datePublished\":\"2025-03-25T12:46:07+00:00\",\"dateModified\":\"2025-03-25T12:46:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/\"},\"wordCount\":1375,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#organization\"},\"keywords\":[\"BASKETBALL\",\"FOOTBALL\",\"Taxes\"],\"articleSection\":[\"FAQS\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/\",\"url\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/\",\"name\":\"My club organises extracurricular activities: what is its taxation? &#8226; Serveis d'assessoria i gestoria.\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#website\"},\"datePublished\":\"2025-03-25T12:46:07+00:00\",\"dateModified\":\"2025-03-25T12:46:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/my-club-organises-extracurricular-activities-what-is-its-taxation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"My club organises extracurricular activities: what is its taxation?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/\",\"name\":\"Gestingral Assessoria a Vilanova i la Geltr\u00fa.\",\"description\":\"Assessors - Consultors - Advocats\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#organization\",\"name\":\"Gestingral Assessoria\",\"url\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gestingral.com\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/gestingral-logo-retina.png\",\"contentUrl\":\"https:\\\/\\\/www.gestingral.com\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/gestingral-logo-retina.png\",\"width\":340,\"height\":342,\"caption\":\"Gestingral Assessoria\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Gestingral\",\"https:\\\/\\\/x.com\\\/gestingral\",\"https:\\\/\\\/www.instagram.com\\\/gestingral\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/gestingral\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/#\\\/schema\\\/person\\\/c70493b2483bff4451f38b9e80b19351\",\"name\":\"Irene\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/92acc064d2af341d91f0af3b25f2ff070ee1cba4f6f3885c92f8dfd20aed8756?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/92acc064d2af341d91f0af3b25f2ff070ee1cba4f6f3885c92f8dfd20aed8756?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/92acc064d2af341d91f0af3b25f2ff070ee1cba4f6f3885c92f8dfd20aed8756?s=96&d=mm&r=g\",\"caption\":\"Irene\"},\"url\":\"https:\\\/\\\/www.gestingral.com\\\/en\\\/author\\\/iperaire\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"My club organises extracurricular activities: what is its taxation? &#8226; Serveis d'assessoria i gestoria.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/","og_locale":"en_US","og_type":"article","og_title":"My club organises extracurricular activities: what is its taxation? &#8226; Serveis d'assessoria i gestoria.","og_url":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/","og_site_name":"Gestingral Assessoria a Vilanova i la Geltr\u00fa.","article_publisher":"https:\/\/www.facebook.com\/Gestingral","article_published_time":"2025-03-25T12:46:07+00:00","article_modified_time":"2025-03-25T12:46:11+00:00","author":"Irene","twitter_card":"summary_large_image","twitter_creator":"@gestingral","twitter_site":"@gestingral","twitter_misc":{"Written by":"Irene","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/#article","isPartOf":{"@id":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/"},"author":{"name":"Irene","@id":"https:\/\/www.gestingral.com\/en\/#\/schema\/person\/c70493b2483bff4451f38b9e80b19351"},"headline":"My club organises extracurricular activities: what is its taxation?","datePublished":"2025-03-25T12:46:07+00:00","dateModified":"2025-03-25T12:46:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/"},"wordCount":1375,"publisher":{"@id":"https:\/\/www.gestingral.com\/en\/#organization"},"keywords":["BASKETBALL","FOOTBALL","Taxes"],"articleSection":["FAQS"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/","url":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/","name":"My club organises extracurricular activities: what is its taxation? &#8226; Serveis d'assessoria i gestoria.","isPartOf":{"@id":"https:\/\/www.gestingral.com\/en\/#website"},"datePublished":"2025-03-25T12:46:07+00:00","dateModified":"2025-03-25T12:46:11+00:00","breadcrumb":{"@id":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gestingral.com\/en\/my-club-organises-extracurricular-activities-what-is-its-taxation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.gestingral.com\/en\/"},{"@type":"ListItem","position":2,"name":"My club organises extracurricular activities: what is its taxation?"}]},{"@type":"WebSite","@id":"https:\/\/www.gestingral.com\/en\/#website","url":"https:\/\/www.gestingral.com\/en\/","name":"Gestingral Assessoria a Vilanova i la Geltr\u00fa.","description":"Assessors - Consultors - Advocats","publisher":{"@id":"https:\/\/www.gestingral.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gestingral.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.gestingral.com\/en\/#organization","name":"Gestingral Assessoria","url":"https:\/\/www.gestingral.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gestingral.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.gestingral.com\/wp-content\/uploads\/2021\/03\/gestingral-logo-retina.png","contentUrl":"https:\/\/www.gestingral.com\/wp-content\/uploads\/2021\/03\/gestingral-logo-retina.png","width":340,"height":342,"caption":"Gestingral Assessoria"},"image":{"@id":"https:\/\/www.gestingral.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Gestingral","https:\/\/x.com\/gestingral","https:\/\/www.instagram.com\/gestingral","https:\/\/www.linkedin.com\/company\/gestingral"]},{"@type":"Person","@id":"https:\/\/www.gestingral.com\/en\/#\/schema\/person\/c70493b2483bff4451f38b9e80b19351","name":"Irene","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/92acc064d2af341d91f0af3b25f2ff070ee1cba4f6f3885c92f8dfd20aed8756?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/92acc064d2af341d91f0af3b25f2ff070ee1cba4f6f3885c92f8dfd20aed8756?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/92acc064d2af341d91f0af3b25f2ff070ee1cba4f6f3885c92f8dfd20aed8756?s=96&d=mm&r=g","caption":"Irene"},"url":"https:\/\/www.gestingral.com\/en\/author\/iperaire\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/posts\/17293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/comments?post=17293"}],"version-history":[{"count":8,"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/posts\/17293\/revisions"}],"predecessor-version":[{"id":17304,"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/posts\/17293\/revisions\/17304"}],"wp:attachment":[{"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/media?parent=17293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/categories?post=17293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestingral.com\/en\/wp-json\/wp\/v2\/tags?post=17293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}