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V0458-18 20 February 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IVA · aportaciones voluntarias

Voluntary contributions to Chambers may be subject to VAT or exempt depending on whether they grant specific benefits

An Official Chamber has requested clarification on whether its voluntary contributions are subject to VAT and if they are deductible for contributors. The DGT has determined that their VAT treatment depends on whether the contributions grant individual rights or benefits, or if they are merely fees for the defence of collective interests.

The question raised

1. Whether voluntary contributions can be classified as operations not subject to Value Added Tax. And, in the event that they are subject to it, whether they can be classified as subject and exempt operations.

The DGT's ruling

Regarding VAT, if contributions grant additional rights or specific benefits to the contributor, they are subject to the tax (21%). If they do not imply an individual benefit and are intended for the defense of collective interests, they may be considered comparable to exempt contributions. In Corporate Income Tax and Personal Income Tax, they are deductible expenses provided that the principles of accrual, accounting entry, and documentary justification are met, as they are expenses correlated with the generation of income.

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