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V3128-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Non-profit associations can claim VAT exemption for services to members if they only charge statutory fees

A livestock breeders' association asks whether its services to members are VAT-exempt and whether it can deduct VAT on purchases. The DGT responds that exemption applies if services are provided for the association's purposes and the only consideration is the statutory fee, requiring a pro-rata application if other VATable operations exist.

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Lifecycle

2020-10-20PublishedPublished 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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