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An association dedicated to protecting the Andalusian Cárdena breed has requested a ruling regarding its VAT liability and service exemptions. The Directorate General for Taxes (DGT) has determined that the association acts as a taxable person and that only statutory fees intended for collective purposes are exempt.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido
Las asociaciones sin ánimo de lucro son empresarios cuando realizan actividades de forma continuada y onerosa. Las cuotas fijadas en los estatutos para el interés colectivo de los miembros están exentas de IVA según el artículo 20.Uno.12º. Sin embargo, los servicios facturados a socios con un precio independiente de la cuota para satisfacer intereses particulares, así como los servicios a terceros, están sujetos y no exentos. Al realizar operaciones exentas y sujetas, la entidad debe aplicar la regla de prorrata para la deducción del impuesto soportado.
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