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V1826-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

Membership fees are VAT exempt, but book fair services are taxed at 10% or 21%

A business association sought clarification on whether membership fees and book fair services for members and non-members were exempt from VAT. The DGT ruled that statutory membership fees are exempt, whereas book fair services provided to satisfy private interests or third parties are subject to tax.

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2022-08-01PublishedPublished 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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