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V0042-24 14 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autoconsumo colectivo

Societal contributions for collective self-consumption with excesses exempt from VAT

A cooperative asks whether contributions from its members for a collective self-consumption project and services provided by members are subject to VAT. The DGT responds that if such activities are limited to self-consumption, no entrepreneur status is acquired and the operations are not subject to tax.

The question raised

Si las aportaciones realizadas por los socios de la cooperativa para realizar la instalación y el pago por los servicios asociados a su mantenimiento y gestión posterior resultarán sujetos al Impuesto sobre el Valor Añadido.

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