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V0023-17 ·3 January 2017 ·consulta-vinculante Medium impact
Tax

Membership fees and services for third parties are subject to VAT, except for specific exemptions

A non-profit scientific association has requested a ruling regarding the VAT liability and exemptions applicable to its membership fees, teaching activities, cultural activities, and sponsorships. The DGT clarifies that fees covering collective interests are exempt, whereas services provided for private interests or for third parties are subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between exempt activities serving a collective purpose and taxable activities providing services for private or third-party interests within non-profit organisations.

Lifecycle

2017-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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