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A data centre interest group has requested clarification on whether its services to members are VAT exempt and whether the pro rata rule must be applied. The DGT ruled that statutory membership fees are exempt, but services provided at an independent price or to third parties are not, necessitating the application of the pro rata rule.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona la posibilidad de aplicación de la exención del artículo 20.Uno.12.º de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, a los servicios prestados por la asociación a sus socios, así como si la asociación estaría sujeta al régimen de prorrata.
La exención del artículo 20.Uno.12.º aplica a servicios prestados a miembros por entidades sin fin lucrativo cuyo fin sea la defensa de intereses colectivos y representación frente a terceros, siempre que no se perciba contraprestación distinta a las cuotas estatutarias. Los servicios que satisfagan intereses particulares de los miembros o se presten a terceros mediante relación contractual no gozan de esta exención. Si la entidad realiza operaciones sujetas y no exentas junto a otras exentas, debe aplicar la regla de prorrata para la deducción del impuesto soportado.
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