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A non-profit association has requested clarification regarding VAT liability and exemptions for its cultural activities and sponsorships. The DGT indicates that membership fees and cultural activities may be exempt if the association constitutes a private cultural establishment of a social nature; however, advertising sponsorships remain subject to VAT.
Cuestión planteada Sujeción, y, en su caso, posibilidad de exención del Impuesto sobre el Valor Añadido por las operaciones realizadas por la asociación consultante.
Si la asociación cumple los requisitos de establecimiento cultural privado de carácter social, sus cuotas y actividades culturales estarán sujetas y exentas de IVA. Los ingresos por patrocinios publicitarios están sujetos al tipo general del 21%. No obstante, si se trata de convenios de colaboración empresarial en actividades de interés general bajo la Ley 49/2002, las cantidades percibidas no constituyen prestación de servicios ni están sujetas a IVA.
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