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V0145-18 ·26 January 2018 ·consulta-vinculante Medium impact
Tax

Fixed and variable fees of non-profit associations are VAT exempt if used for the collective interest

A non-profit association has enquired whether variable fees, calculated based on the size of the member, may be exempt from VAT. The DGT has ruled that both fixed and variable fees are exempt, provided they are collected to fulfil the social purpose and the collective interest of the members.

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2018-01-26PublishedPublished 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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