Skip to content
V0980-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Membership fees and training courses may be exempt from VAT depending on their nature and purpose

A religious association inquires about the VAT liability of its funding sources. The DGT clarifies that statutory fees are exempt, but services for private interests or third parties are not, and analyzes exemptions in training and sponsorships.

In 6 key points

Lifecycle

2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact