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An agricultural cooperative federation has requested clarification regarding the application of VAT exemption to its services. The Directorate General for Taxes (DGT) clarifies that the exemption applies to services provided in the collective interest of members and funded through fees set in the statutes, but does not extend to services with an independent price intended to satisfy individual interests.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.12º de la Ley 37/1992 a las cantidades percibidas por los distintos conceptos señalados.
Las federaciones sin ánimo de lucro pueden aplicar la exención del artículo 20.Uno.12º de la Ley 37/1992 cuando prestan servicios en defensa de los intereses colectivos de sus miembros. Para ello, la contraprestación no puede ser distinta de las cotizaciones fijadas en los estatutos, entendiendo estas como cualquier cantidad que los miembros deban pagar por igual para cumplir el objeto social. No se aplica la exención si se factura un precio independiente de la cuota para satisfacer intereses particulares o si se realizan actividades para terceros.
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