Skip to content
Back to index
V0774-17 27 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cuotas voluntarias

Voluntary Chamber of Commerce fees subject to VAT when providing individual benefits

A Chamber of Commerce has requested a ruling on whether fees for its 'Club Cámara', which provide specific services and discounts, are exempt from VAT. The Directorate-General for Taxes (DGT) has ruled that these fees are not statutory contributions but rather consideration for individual services, and are therefore subject to the standard 21% rate.

The question raised

Cuestión planteada Sujeción, exención y, en su caso, tipo aplicable a las cuotas voluntarias. Deducibilidad del Impuesto soportado. Si la percepción de subvenciones afecta al régimen de deducciones. Posibilidad de deducción del Impuesto soportado en ejercicios anteriores.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact