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V3820-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Supply of drinks to association members at a price independent of membership fees is subject to VAT

An association enquired whether the sale of drinks to its members was exempt from VAT due to its non-profit status. The DGT ruled that, as a price different from the membership fee is charged, the transaction is subject to tax.

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2015-12-02PublishedPublished 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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