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A non-profit professional association has requested clarification regarding the application of VAT exemption to its services. The Directorate General for Taxes (DGT) clarifies that the exemption applies if services are provided in the collective interest of members and are funded exclusively through statutory membership fees.
Cuestión planteada Exención art.20.Uno.12º. Eliminación del requisito de naturaleza la exclusiva por la Ley 28/14 y análisis del requisito de la distorsión de competencia.
La exención del artículo 20.Uno.12º de la Ley del IVA es aplicable a servicios y bienes accesorios prestados por entidades sin ánimo de lucro cuyo fin primordial sea la defensa y representación de los intereses colectivos de sus miembros frente a terceros. Para que proceda, las operaciones deben realizarse para el cumplimiento del objeto social, tener como destinatarios a los asociados y no percibir una contraprestación distinta a las cuotas fijadas en los estatutos. No se aplica la exención si se factura un precio independiente de la cuota para satisfacer intereses particulares del miembro o si la actividad se realiza para terceros. La exención debe denegarse solo si existe un riesgo real de que la exención provoque, por sí sola, distorsiones de la competencia.
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