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V3204-19 ·19 November 2019 ·consulta-vinculante Medium impact
Tax

Extraordinary fees for members' individual interests are not exempt from VAT

A consumer association has queried whether extraordinary fees are exempt from VAT under Article 20.One.12º of the VAT Act. The Directorate-General for Taxes (DGT) has ruled that only fees aimed at the collective interest and established in the articles of association are exempt, thereby excluding those intended for individual interests.

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2019-11-19PublishedPublished 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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