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A non-profit association inquired whether the sale of materials (tubes and needles) and clinical analysis services to farmers were exempt from VAT. The DGT ruled that these transactions are subject to the tax and do not qualify for exemption, as they constitute services or sales provided for consideration independent of membership fees.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas operaciones y, en tal caso, conocer si estarían amparadas por la exención que contempla el artículo 20. Uno 12º de la Ley. En el supuesto de no poder aplicar la exención, tipo impositivo aplicable a las operaciones descritas y deducción del Impuesto soportado.
La exención del artículo 20.Uno.12º de la Ley 37/1992 solo aplica a servicios y bienes accesorios prestados a miembros cuando no se perciba una contraprestación distinta de las cotizaciones fijadas en los estatutos. Las operaciones que satisfagan un interés particular del miembro mediante un precio independiente no están exentas. Asimismo, la exención no es aplicable a actividades realizadas para terceros.
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