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V1238-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Membership fees for non-profit associations are taxable but exempt from VAT

A federation has requested clarification on whether membership fees and economic compensations paid to its members are subject to VAT. The DGT has ruled that while membership fees are taxable, they are exempt from VAT, whereas compensations are not subject to VAT provided they do not constitute consideration for a service.

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2023-05-10PublishedPublished 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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