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V2632-24 ·20 December 2024 ·consulta-vinculante Medium impact
Tax

Fees for mooring berths are subject to VAT if charged independently of statutory membership fees

A non-profit association has requested clarification on whether payments for the use of a mooring berth are exempt from VAT. The DGT has ruled that while membership fees established in the articles of association for the collective interest are exempt, payments for services of individual interest, such as mooring, are subject to tax.

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2024-12-20PublishedPublished 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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