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V4203-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Cooperative operations for members are VAT exempt only if financed by statutory contributions

A cooperative has requested clarification on whether VAT exemption applies to membership fees and to operations involving both members and third parties. The Directorate General for Taxes (DGT) ruled that the exemption only applies to services provided in the collective interest that are financed through statutory contributions.

In 6 key points

How it affects those involved

This ruling limits the scope of VAT exemptions for cooperatives, ensuring that only activities strictly funded by member contributions for the collective interest qualify, rather than broader commercial operations.

Lifecycle

2016-10-03PublishedPublished 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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