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MEDIUM
FISCAL

Consortium fees may be VAT-exempt under specific conditions

V0593-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0593-25
Published
1 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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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