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V0620-23 ·16 March 2023 ·consulta-vinculante Medium impact
Tax

Non-profit association services are VAT exempt if only statutory membership fees are collected

A non-profit shipowners' association has requested clarification on whether its services to members are exempt from VAT. The DGT ruled that the exemption applies if the services are provided for collective purposes and no consideration is charged other than the fees established in the association's statutes.

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2023-03-16PublishedPublished 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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