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V0980-23 20 April 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Membership fees and training courses may be exempt from VAT depending on their nature and purpose

A religious association inquires about the VAT liability of its funding sources. The DGT clarifies that statutory fees are exempt, but services for private interests or third parties are not, and analyzes exemptions in training and sponsorships.

The question raised

Question posed: VAT liability of the various funding sources to be used by the inquiring association.

The DGT's ruling

Fees established in the statutes for the collective interest of members are exempt from VAT, but charges for services of individual interest or for third parties are not. Training courses are exempt if the subjects are included in official curricula and the entity is authorized. Sponsorships through collaboration agreements under Law 49/2002 are not services subject to VAT, but commercial advertising is subject to the general rate.

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