An association shall only be subject to VAT if it carries out business or professional activities for consideration

A query is made as to whether a non-profit association dedicated to data protection shall be subject to VAT and obligated to file tax returns. The DGT responds that it shall not hold the status of a business operator if it only carries out gratuitous operations, but it shall hold such status if it carries out activities for consideration.

Tax liability and legal status of business entities