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V0198-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

Professional association services exempt from VAT when provided to members via statutory fees

An architects' association queried whether services provided to its members (such as advice and reports) in exchange for membership fees are exempt from VAT. The Spanish Tax Agency (DGT) ruled that such services are only exempt if they are carried out to fulfill the association's corporate purpose and the consideration is exclusively the fee set out in its statutes.

In 6 key points

How it affects those involved

This ruling clarifies the strict conditions under which professional associations can benefit from VAT exemptions, specifically requiring that services align with their social purpose and that membership fees constitute the sole compensation.

Lifecycle

2015-01-20PublishedPublished 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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