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V0726-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Associations may be exempt from VAT on services to members if they only charge the statutory fee

An agricultural advisory association has enquired whether its services to members are subject to or exempt from VAT. The DGT has ruled that while the operations are subject to the tax, they may be exempt if they are provided to achieve the association's purposes, are directed towards its members, and the consideration consists solely of the fee set out in the statutes.

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2021-03-26PublishedPublished 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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