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V2310-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

Services billed by a professional association to members at prices independent of membership fees are subject to VAT

A professional association has enquired whether services billed to its members are subject to VAT. The DGT has ruled that if the charge is independent of statutory membership fees and satisfies a specific interest of the member, the transaction is subject to tax and does not benefit from the non-profit entity exemption.

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Lifecycle

2015-07-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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