Skip to content
Back to index
V0694-20 3 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Membership fees for facility use are VAT exempt, but courses and sales are not necessarily so

A Buddhist religious association has requested a ruling regarding the VAT treatment of its income (donations, fees, retreats, courses, and sales of materials). The DGT has determined that only statutory membership fees for the use of the centre are exempt, whereas courses, retreats, and sales are subject to tax.

The question raised

Liability for Value Added Tax regarding the various sources of funding to be used by the requesting entity.

The DGT's ruling

The quotas established in the statutes granting collective rights to members are exempt pursuant to Article 20.One.12 of Law 37/1992. Payments for services satisfying individual interests, such as retreats or courses with independent pricing, are not exempt. Courses could be exempt under Article 20.One.9 if the subjects are included in official curricula. The sale of books and materials is subject to tax.

Book your free first meeting