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V0458-18 ·20 February 2018 ·consulta-vinculante Medium impact
Tax

Voluntary contributions to Chambers may be subject to VAT or exempt depending on whether they grant specific benefits

An Official Chamber has requested clarification on whether its voluntary contributions are subject to VAT and if they are deductible for contributors. The DGT has determined that their VAT treatment depends on whether the contributions grant individual rights or benefits, or if they are merely fees for the defence of collective interests.

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Lifecycle

2018-02-20PublishedPublished 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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