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A non-profit association inquired whether its membership fees are exempt from VAT under Article 20.One.12º of Law 37/1992. The DGT ruled that while fees are generally subject to tax, they may be exempt if collected to achieve the entity's purposes and do not provide a specific, individualised benefit to the member.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.12º de la Ley 37/1992 a las cuotas aportadas por los asociados de la consultante.
Las prestaciones de servicios a miembros de entidades sin ánimo de lucro que defienden intereses colectivos están exentas si no se percibe contraprestación distinta de las cotizaciones fijadas en los estatutos. Se entiende por cotizaciones todas las cantidades que constituyan la contraprestación de servicios efectuados en interés colectivo de los miembros. No se aplica la exención si se factura un precio independiente para satisfacer un interés particular o individual del miembro, ni en actividades realizadas para terceros.
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