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V2291-22 ·31 October 2022 ·consulta-vinculante Medium impact
Tax

Associations must issue invoices for recharged expenses if they do not meet the requirements for disbursements or exemptions

A non-profit association manages a water branch and passes on costs to its members without issuing invoices. The DGT examines whether these costs qualify as disbursements, are exempt, or must be invoiced with VAT.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations of non-profit entities regarding the recovery of costs, ensuring that expenses passed on to members are correctly treated as either disbursements or taxable supplies.

Lifecycle

2022-10-31PublishedPublished 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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