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A non-profit association inquires whether its entry and periodic fees are subject to VAT and whether it can be considered an entity of a social nature. The DGT responds that fees are exempt if they are collected to fulfill the social purpose in the collective interest, but prices independent of the fees are not exempt.
Question posed: Possible liability and, where applicable, exemption from Value Added Tax of the aforementioned funding sources of the inquirer. Recognition of the inquirer as an entity of a social nature is requested pursuant to Article 20.Three of Law 37/1992.
Fees established in the bylaws are exempt from VAT when collected to carry out activities in the collective interest of the members. The exemption does not apply to services intended to satisfy a particular interest of the member through a price independent of the fees. For the exemption of fees, the classification as an entity of a social nature is not necessary, although this is required for other specific exemptions such as sporting or cultural ones.
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