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V0023-17 3 January 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidades sin finalidad lucrativa

Membership fees and services for third parties are subject to VAT, except for specific exemptions

A non-profit scientific association has requested a ruling regarding the VAT liability and exemptions applicable to its membership fees, teaching activities, cultural activities, and sponsorships. The DGT clarifies that fees covering collective interests are exempt, whereas services provided for private interests or for third parties are subject to VAT.

The question raised

Subject to taxation and, where applicable, exemption of the amounts received.

The DGT's ruling

The fees established in the statutes to defend the collective interests of members are exempt pursuant to Art. 20.One.12 of Law 37/1992. Services that satisfy the individual interests of the member through a price independent of the fee, as well as activities carried out for third parties, are not exempt. Cultural services may be exempt if the entity is of a social nature, and teaching may be exempt if it meets subjective and objective training requirements. Business collaboration agreements in activities of general interest (Law 49/2002) do not constitute a provision of services.

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