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V1026-25 ·20 June 2025 ·consulta-vinculante Low impact
Tax

Communal membership fees included in business turnover for IAE exemption

A water users' association asks whether member fees should be included in the business turnover calculation for IAE exemption. The DGT confirms that they should, as they are income from the association's own economic activity.

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2025-06-20PublishedPublished 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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