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V0595-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · organización interprofesional

Membership fees may be exempt from VAT if set by statutes and without private interest

An interprofessional organisation has requested a ruling on the taxation of membership fees and contributions for the extension of regulations. The DGT clarifies that statutory fees may be exempt, but contributions for the extension of regulations and payments for services involving private interest are subject to VAT.

The question raised

Taxation of the fees paid by members and of the economic contributions in the event of the extension of rules provided for in the regulation of agri-food interprofessional organizations. Whether differentiated sectors exist.

The DGT's ruling

The provision of services to members by non-profit entities is exempt if no consideration is received other than the contributions established in the bylaws. The exemption does not apply if an independent price is invoiced to satisfy a particular interest of the member or if activities are carried out for third parties. Economic contributions derived from the extension of rules to non-integrated producers are subject to VAT. If activities with different deduction regimes exist, differentiated sectors must be determined according to the CNAE and the deduction percentages.

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