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V1004-22 5 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · actividad cooperativizada

Agricultural cooperatives must charge VAT on services provided to members in their own name

An agricultural cooperative sought clarification on whether it should invoice the marketing services it provides to its members. The DGT ruled that, by acting in its own name, the cooperative is providing services subject to VAT.

The question raised

Whether the cooperative must invoice the consulted services to its members.

The DGT's ruling

The cooperative is a business or professional entity and the operations it performs for its members are subject to VAT. Upon acquiring services from third parties to provide them in its own name to the cooperative members, an onerous consideration is generated. These services shall be taxed at the 10% rate if they derive from the cooperativized activity and fulfill the corporate purpose. Likewise, the cooperative is obliged to issue an invoice for said operations.

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