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A construction materials distributors' association has enquired whether its services to members are exempt from VAT. The DGT has ruled that only services provided in the collective interest, for which no consideration is charged other than the fees set out in the articles of association, shall be exempt.
Cuestión planteada Aplicación del supuesto de exención previsto en el artículo 20.Uno.12º de la Ley 37/1992.
Las prestaciones de servicios y entregas de bienes accesorias a las mismas están exentas de IVA cuando se efectúen directamente a los miembros por entidades sin finalidad lucrativa para la defensa de sus intereses colectivos. Para aplicar esta exención, no se puede percibir una contraprestación distinta de las cotizaciones fijadas en los estatutos. Si se factura un precio independiente de la cuota para satisfacer un interés particular del miembro, la operación estará sujeta a IVA. Asimismo, la exención no se aplica a actividades realizadas para terceros.
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