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V4108-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

Variable consumption fees in associations are not VAT exempt if they are not the statutory fee

An association distributing water has requested clarification on whether services provided to its members are VAT exempt. The DGT has ruled that operations subject to variable fees based on consumption do not meet the requirements for VAT exemption for non-profit entities.

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2015-12-21PublishedPublished 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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