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V2692-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Fees charged to non-registered procurators are subject to VAT

A professional association of procurators has requested clarification on whether the variable fees charged to non-member professionals within its jurisdiction for professional activities are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that these transactions are subject to tax because the professionals are not members of the entity.

In 6 key points

How it affects those involved

This ruling clarifies that professional fees collected by associations from non-members for services rendered do not qualify for VAT exemptions reserved for statutory contributions of members.

Lifecycle

2021-11-08PublishedPublished 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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