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V0054-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Non-profit associations may be subject to VAT on services provided to members and third parties

A trade association sought clarification on whether its parking and leasing services were subject to VAT. The DGT ruled that the association acts as a taxable person and that services provided to members at a price independent of membership fees, as well as services provided to third parties, are subject to VAT.

In 6 key points

How it affects those involved

Non-profit entities must carefully distinguish between membership fees and commercial services to determine VAT liability.

Lifecycle

2019-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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