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V0059-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Membership fees of non-profit associations may be exempt from VAT under certain conditions

A non-profit business association seeks clarification on VAT applicability to its income (membership fees, sponsorships, courses and events). The DGT confirms that membership fees are exempt if used for collective purposes, while services such as meals or advertising are subject to VAT.

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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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