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V4175-16 ·30 September 2016 ·consulta-vinculante Medium impact
Tax

Membership fees for collective purposes are VAT exempt, but services with independent pricing are not

An association sought clarification on whether membership fees charged to its member companies were exempt from VAT under Article 20.One.12º of Law 37/1992. The DGT ruled that fees covering services in the collective interest are exempt, whereas services invoiced at an independent price to satisfy the private interests of members are not.

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2016-09-30PublishedPublished 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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