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A federation has requested clarification on whether membership fees and economic compensations paid to its members are subject to VAT. The DGT has ruled that while membership fees are taxable, they are exempt from VAT, whereas compensations are not subject to VAT provided they do not constitute consideration for a service.
Cuestión planteada Si la cuota de membresía a la asociación sin ánimo de lucro y la compensación económica a satisfacer a sus socios por la asociación están sujetas y, en su caso, exentas del Impuesto sobre el Valor Añadido.
Las cuotas de membresía constituyen la contraprestación de un servicio sujeto a IVA, pero están exentas según el artículo 20.Uno.12º de la Ley 37/1992 al ser para fines de interés colectivo. Los servicios que busquen satisfacer un interés particular o individual del miembro mediante un precio independiente no gozan de esta exención. Las compensaciones económicas no forman parte de la base imponible si no constituyen contraprestación por una entrega de bienes o prestación de servicios individualizada.
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