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V2456-17 ·3 October 2017 ·consulta-vinculante Medium impact
Tax

Non-profit professional associations are subject to VAT but exempt on membership fees

A Pilates instructors' association requested a ruling regarding its VAT liability and exemptions concerning its various activities and income. The DGT determined that the association acts as a taxable person; while membership fees are exempt, services invoiced separately to members and activities carried out for third parties are subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between exempt membership fees and taxable professional services for non-profit associations, highlighting that any separate consideration received for services triggers VAT obligations.

Lifecycle

2017-10-03PublishedPublished 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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