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V0385-18 ·14 February 2018 ·consulta-vinculante Medium impact
Tax

Professional association ordinary fees are VAT exempt if set out in their statutes

A professional association has consulted whether the monthly fees paid by its members are exempt from VAT. The DGT has ruled that these fees are exempt provided they are collected to fulfil the association's social purpose and are not different from those established in its statutes.

In 6 key points

Lifecycle

2018-02-14PublishedPublished 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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