Skip to content
V0138-19 ·21 January 2019 ·consulta-vinculante Medium impact
Tax

Membership fees of non-profit associations are exempt from VAT if they are intended for the collective interest of their members

A non-profit association inquires whether its entry and periodic fees are subject to VAT and whether it can be considered an entity of a social nature. The DGT responds that fees are exempt if they are collected to fulfill the social purpose in the collective interest, but prices independent of the fees are not exempt.

In 6 key points

Lifecycle

2019-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact