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V0404-25 20 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · título oneroso

Services provided by a non-profit association are subject to VAT when paid

A non-profit association seeks advice on the taxation of services rendered to an Autonomous Community and its members. The DGT responds that such transactions are subject to VAT when provided on a paid basis, regardless of the nature of the entity.

The question raised

The taxation under Value Added Tax of the operations with the Autonomous Community and with the members is raised and, where applicable, the right to deduction of the input VAT incurred.

The DGT's ruling

The provision of services carried out by the association to the Autonomous Community and to its members is subject to VAT due to the existence of a legal relationship involving the exchange of reciprocal considerations. The general rate of 21 percent is applied to the fixed consideration. The right to deduction will depend on whether the activities are considered distinct sectors or if the pro rata rule is applied.

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