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V0287-22 ·15 February 2022 ·consulta-vinculante Medium impact
Tax

Membership fees for non-profit entities may be VAT exempt if set out in their articles of association

An association of energy agents has requested clarification on whether its annual membership fees are exempt from VAT. The DGT has ruled that while membership fees constitute consideration subject to VAT, they may be exempt if they are statutory contributions intended for purposes of collective interest.

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2022-02-15PublishedPublished 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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