Back to index
V0145-18 26 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Fixed and variable fees of non-profit associations are VAT exempt if used for the collective interest

A non-profit association has enquired whether variable fees, calculated based on the size of the member, may be exempt from VAT. The DGT has ruled that both fixed and variable fees are exempt, provided they are collected to fulfil the social purpose and the collective interest of the members.

The question raised

Taxation of variable contributions.

The DGT's ruling

The provision of services and ancillary supplies of goods carried out by non-profit entities to their members are exempt from VAT when performed to achieve their specific purposes and no consideration other than the contributions established in the statutes is received. Contributions are understood to be all amounts received that constitute consideration for services in the collective interest, regardless of whether they are fixed or variable fees based on the size of the member. This exemption does not apply to activities carried out by the entity for third parties.

Book your free first meeting