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V0917-15 25 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Genealogical book management services subject to VAT

A non-profit association asks whether services managing a genealogical book (registrations, passports and certificates) provided to non-residents are subject to VAT. The DGT confirms they are VATable, though they may be exempt if considered membership fees or if involving deliveries of goods to other EU member states.

The question raised

Whether the services provided to associations or livestock farmers not resident in the territory of application of the tax regarding the cited Genealogical Book are subject to Tax.

The DGT's ruling

The association holds the status of a taxable person and its services are subject to VAT, regardless of its purposes. The exemption for services to members only applies if they are provided through the contributions established in the statutes and not through independent prices for particular interests. Services to third parties do not benefit from this exemption. Regarding the supply of goods (passports/certificates), they may be exempt if they are qualified as exports or intra-Community supplies complying with the legal requirements.

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