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V0882-24 23 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Management services invoiced at a price independent of membership fees are subject to VAT

An association providing free legal assistance through membership fees has enquired whether its new management brokerage activity is VAT exempt. The DGT has ruled that, as a price is charged independently of the membership fee for a specific private interest, the activity is subject to VAT and not exempt.

The question raised

Cuestión planteada Si la nueva actividad constituirá un sector diferenciado de actividad a efectos del Impuesto sobre el Valor Añadido o se integraría dentro de la actividad principal de asistencia jurídica.

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