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V0404-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Services provided by a non-profit association are subject to VAT when paid

A non-profit association seeks advice on the taxation of services rendered to an Autonomous Community and its members. The DGT responds that such transactions are subject to VAT when provided on a paid basis, regardless of the nature of the entity.

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2025-03-20PublishedPublished 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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