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V0651-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Variable fees serving the private interests of members are not exempt from VAT

An ornithology federation has requested clarification on whether the fixed and variable fees charged to its members for the purchase of rings are exempt from VAT. The Directorate General for Taxes (DGT) ruled that while fixed fees may be exempt, variable fees are not, as they serve individual interests.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between statutory membership fees and service-based charges, limiting VAT exemptions for non-profit organisations when fees are linked to specific individual benefits.

Lifecycle

2021-03-18PublishedPublished 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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