{"id":17127,"date":"2025-03-14T12:23:08","date_gmt":"2025-03-14T11:23:08","guid":{"rendered":"https:\/\/www.gestingral.com\/17127\/"},"modified":"2025-03-14T12:30:46","modified_gmt":"2025-03-14T11:30:46","slug":"17127","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/es\/17127\/","title":{"rendered":""},"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;\">Las actividades extraescolares son aquellas que se realizan fuera del horario lectivo escolar y que complementan la formaci\u00f3n de los alumnos.<\/span> <span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">En el \u00e1mbito deportivo, pueden incluir desde clases de iniciaci\u00f3n a un deporte espec\u00edfico hasta entrenamientos m\u00e1s avanzados.<\/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;\">En general, los clubes deportivos sin \u00e1nimo de lucro est\u00e1n exentos de aplicar el IVA en estas actividades, siempre que se cumplan las siguientes condiciones:<\/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;\">El club tiene car\u00e1cter social y sin \u00e1nimo de lucro.<\/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;\">Las actividades est\u00e1n dirigidas a alumnos de centros educativos.<\/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;\">Las actividades extraescolares est\u00e1n relacionadas con la actividad principal del 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;\">Por ejemplo, si un club de baloncesto organiza clases para ni\u00f1os de primaria en un colegio, estas actividades estar\u00e1n exentas de IVA siempre que el club cumpla con los requisitos mencionados.<\/span> <span class=\"relative -mx-px my-&#091;-0.2rem&#093; rounded px-px py-&#091;0.2rem&#093;\">Sin embargo, si el club organiza actividades que no est\u00e1n directamente relacionadas con la pr\u00e1ctica deportiva, como campamentos urbanos o de verano, podr\u00eda no aplicarse la exenci\u00f3n del IVA.<\/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;\">Es importante que el club conserve la siguiente documentaci\u00f3n para justificar la exenci\u00f3n del IVA:<\/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;\">Convenio de colaboraci\u00f3n con el centro educativo, si lo huele, donde se especifiquen las actividades a desarrollar, los destinatarios y las condiciones econ\u00f3micas.<\/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;\">Facturas emitidas y recibidas, tanto para justificar los ingresos como los gastos relacionados con el desarrollo de la actividad extraescolar.<\/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;\">Justificantes de pago realizados.<\/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;\">Adem\u00e1s, si para el desarrollo de la actividad extraescolar es necesario contratar profesores o monitores, el club deber\u00e1 realizar las retenciones correspondientes en concepto de IRPF.<\/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;\">Por ejemplo, si un club de f\u00fatbol llega a un acuerdo con un colegio para organizar clases de f\u00fatbol para alumnos de 6 a 12 a\u00f1os:<\/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;\">Las facturas emitidas por las clases extraescolares estar\u00e1n exentas de IVA al estar directamente relacionadas con la pr\u00e1ctica deportiva.<\/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;\">Si se contratan profesores o monitores para impartir estas actividades, se deber\u00e1n realizar las retenciones correspondientes en concepto de IRPF.<\/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;\">En resumen, los clubes deportivos sin \u00e1nimo de lucro que organizan actividades extraescolares relacionadas con su actividad principal y dirigidas a alumnos de centros educativos pueden beneficiarse de la exenci\u00f3n del IVA, siempre que cumplan los requisitos mencionados y mantengan la documentaci\u00f3n adecuada.<\/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":[882],"tags":[1140,1138,1141,1137],"class_list":["post-17127","post","type-post","status-publish","format-standard","hentry","category-preguntas-frecuentes","tag-basquet-es","tag-futbol-es","tag-impostos-es","tag-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&#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\/es\/17127\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&#8226; Serveis d&#039;assessoria i gestoria.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gestingral.com\/es\/17127\/\" \/>\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=\"2025-03-14T11:23:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-14T11:30:46+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=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Irene\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/17127\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/17127\\\/\"},\"author\":{\"name\":\"Irene\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/#\\\/schema\\\/person\\\/c70493b2483bff4451f38b9e80b19351\"},\"headline\":\"Sin t\u00edtulo\",\"datePublished\":\"2025-03-14T11:23:08+00:00\",\"dateModified\":\"2025-03-14T11:30:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/17127\\\/\"},\"wordCount\":1419,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/#organization\"},\"keywords\":[\"B\u00c0SQUET\",\"F\u00daTBOL\",\"impostos\",\"impuestos\"],\"articleSection\":[\"FAQS\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/17127\\\/\",\"url\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/17127\\\/\",\"name\":\"&#8226; Serveis d'assessoria i gestoria.\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/#website\"},\"datePublished\":\"2025-03-14T11:23:08+00:00\",\"dateModified\":\"2025-03-14T11:30:46+00:00\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gestingral.com\\\/es\\\/17127\\\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/\",\"name\":\"Gestingral Assessoria a Vilanova i la Geltr\u00fa.\",\"description\":\"Assessors - Consultors - Advocats\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/#organization\",\"name\":\"Gestingral Assessoria\",\"url\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.gestingral.com\\\/es\\\/#\\\/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\\\/es\\\/#\\\/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\\\/es\\\/#\\\/schema\\\/person\\\/c70493b2483bff4451f38b9e80b19351\",\"name\":\"Irene\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@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\\\/es\\\/author\\\/iperaire\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"&#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\/es\/17127\/","og_locale":"es_ES","og_type":"article","og_title":"&#8226; Serveis d'assessoria i gestoria.","og_url":"https:\/\/www.gestingral.com\/es\/17127\/","og_site_name":"Gestingral Assessoria a Vilanova i la Geltr\u00fa.","article_publisher":"https:\/\/www.facebook.com\/Gestingral","article_published_time":"2025-03-14T11:23:08+00:00","article_modified_time":"2025-03-14T11:30:46+00:00","author":"Irene","twitter_card":"summary_large_image","twitter_creator":"@gestingral","twitter_site":"@gestingral","twitter_misc":{"Escrito por":"Irene","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gestingral.com\/es\/17127\/#article","isPartOf":{"@id":"https:\/\/www.gestingral.com\/es\/17127\/"},"author":{"name":"Irene","@id":"https:\/\/www.gestingral.com\/es\/#\/schema\/person\/c70493b2483bff4451f38b9e80b19351"},"headline":"Sin t\u00edtulo","datePublished":"2025-03-14T11:23:08+00:00","dateModified":"2025-03-14T11:30:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gestingral.com\/es\/17127\/"},"wordCount":1419,"publisher":{"@id":"https:\/\/www.gestingral.com\/es\/#organization"},"keywords":["B\u00c0SQUET","F\u00daTBOL","impostos","impuestos"],"articleSection":["FAQS"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.gestingral.com\/es\/17127\/","url":"https:\/\/www.gestingral.com\/es\/17127\/","name":"&#8226; Serveis d'assessoria i gestoria.","isPartOf":{"@id":"https:\/\/www.gestingral.com\/es\/#website"},"datePublished":"2025-03-14T11:23:08+00:00","dateModified":"2025-03-14T11:30:46+00:00","inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gestingral.com\/es\/17127\/"]}]},{"@type":"WebSite","@id":"https:\/\/www.gestingral.com\/es\/#website","url":"https:\/\/www.gestingral.com\/es\/","name":"Gestingral Assessoria a Vilanova i la Geltr\u00fa.","description":"Assessors - Consultors - Advocats","publisher":{"@id":"https:\/\/www.gestingral.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gestingral.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.gestingral.com\/es\/#organization","name":"Gestingral Assessoria","url":"https:\/\/www.gestingral.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.gestingral.com\/es\/#\/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\/es\/#\/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\/es\/#\/schema\/person\/c70493b2483bff4451f38b9e80b19351","name":"Irene","image":{"@type":"ImageObject","inLanguage":"es","@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\/es\/author\/iperaire\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/posts\/17127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/comments?post=17127"}],"version-history":[{"count":6,"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/posts\/17127\/revisions"}],"predecessor-version":[{"id":17134,"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/posts\/17127\/revisions\/17134"}],"wp:attachment":[{"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/media?parent=17127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/categories?post=17127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestingral.com\/es\/wp-json\/wp\/v2\/tags?post=17127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}