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V1442-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Additional aircraft usage payments may be subject to VAT and not covered by membership fee exemptions

A non-profit sports club has requested clarification on whether payments from members for aircraft rental and fuel costs are subject to VAT and whether invoices must be issued. The DGT has determined that, as these payments are independent of membership fees, they do not benefit from exemptions for social entities or statutory fees, unless specific sports exemption requirements are met.

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2024-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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