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A Professional Association of Court Representatives (Colegio de Procuradores) has requested clarification on whether 'service fees' charged to court representatives (whether registered or not) to fund management services are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the exemption only applies to services provided to members in the collective interest through statutory fees, and does not extend to services provided to third parties or to satisfy individual interests.
Cuestión planteada Si la "cuota de servicio", cobrada tanto a procuradores colegiados como no colegiados, se encontraría exenta del Impuesto sobre el Valor Añadido en virtud de lo dispuesto en el artículo 20.Uno.12º de la Ley 37/1992.
La exención del artículo 20.Uno.12º de la Ley 37/1992 solo se aplica a servicios prestados por entidades sin ánimo de lucro para la defensa de los intereses colectivos de sus miembros, mediante las cuotas fijadas en sus estatutos. No se aplica la exención a servicios que satisfagan intereses particulares de los miembros mediante precios independientes de la cuota. Tampoco es aplicable la exención a operaciones realizadas para terceros, como procuradores no adscritos al colegio, las cuales estarán sujetas al IVA.
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