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V0882-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Management services invoiced at a price independent of membership fees are subject to VAT

An association providing free legal assistance through membership fees has enquired whether its new management brokerage activity is VAT exempt. The DGT has ruled that, as a price is charged independently of the membership fee for a specific private interest, the activity is subject to VAT and not exempt.

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2024-04-23PublishedPublished 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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