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A pharmaceutical sector defense association inquires whether its voluntary fees may be exempt from VAT. The DGT responds that if these contributions grant additional and individualizable benefits or rights to the member, they are not considered statutory membership fees and, therefore, are subject to the tax.
Question posed: Application of the exemption provided for in Article 20.One.12 of Law 37/1992 to the voluntary fees contributed by the members of the applicant.
Contributions that do not involve a particular and individualizable benefit for the contributor, beyond their status as a member, may be assimilated to statutory membership fees and be exempt pursuant to Article 20.One.12 of Law 37/1992. However, if the fees grant additional rights that constitute a benefit in the particular interest of the contributor, these are not included in the concept of membership fees and are subject to and not exempt from VAT. In the event that a fee includes concepts of a different nature, the taxable base of each must be analyzed separately.
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