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V0562-20 ·9 March 2020 ·consulta-vinculante Medium impact
Tax

Association fees and roadside assistance may be exempt from VAT depending on their nature

A non-profit entity has requested a ruling regarding the taxation of its membership fees and assistance services. The DGT has determined that fees that do not provide individual benefits are exempt, and that roadside assistance provided by the entity itself is considered an insurance operation and is therefore exempt.

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Lifecycle

2020-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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