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V2629-17 ·16 October 2017 ·consulta-vinculante Medium impact
Tax

Membership fees of non-profit associations may be exempt from VAT if they are intended for the collective interest of their members

A non-profit association inquires whether the collection of its annual fee to organize cultural and bullfighting activities is exempt from VAT. The DGT responds that fees are exempt if they are collected to fulfill purposes of collective interest and not to satisfy the particular interests of the members.

In 6 key points

Lifecycle

2017-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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