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A non-profit association has requested clarification on whether services provided to its members are VAT exempt and how deductions should be applied. The Directorate General for Taxes (DGT) ruled that services provided in the collective interest and funded solely through statutory fees are exempt, whereas services provided at a price independent of the membership fee are subject to tax.
Question posed: Application of the exemption provided for in Article 20.One.12º of Law 37/1992 and the deduction regime.
Services and supplies of goods ancillary to those provided by non-profit entities for the defense of the collective interests of their members are exempt if no consideration other than the fees established in the statutes is received. Transactions with a price independent of the annual fee do not benefit from this exemption. When performing taxable and exempt activities, the entity must apply the pro rata rule or the differentiated sectors regime for the deduction of input VAT.
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