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V0593-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Consortium fees may be VAT-exempt under specific conditions

A consortium asks whether its membership fees are subject to VAT, whether it can deduct VAT on its expenses, and whether it must file declarations. The tax authority responds that fees may be exempt if the consortium is a non-profit entity acting in the public interest, but in such cases it cannot deduct VAT on its purchases except on a pro-rata basis.

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2025-04-01PublishedPublished 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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