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V0510-23 ·3 March 2023 ·consulta-vinculante Medium impact
Tax

Project management association is not liable for VAT and its members may deduct the tax

A non-legal entity association established to manage common project expenses for PERTES has queried whether it is a VAT taxable person and if its members can deduct VAT contributions. The DGT ruled that the association does not carry out a business activity and is therefore not a taxable person, but it does allow its members to deduct VAT under certain conditions.

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2023-03-03PublishedPublished 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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