Skip to content
Back to index
V1496-14 9 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Association fees are VAT exempt, but services with specific consideration are not

A non-profit association has enquired whether its advertising services, congresses, and online courses are exempt from VAT. The DGT has ruled that only the fees established in the association's bylaws benefit from the exemption, whereas services with an independent price are subject to the tax.

The question raised

Question raised: Eligibility for the Tax exemption provided for in Article 20.One.9º of Law 37/1992.

The DGT's ruling

Benefits to members are exempt if they are provided to fulfill the corporate purpose and no consideration other than the fees established in the bylaws is received. Services with an independent price to satisfy the particular interests of members do not enjoy this exemption. Regarding teaching, it shall be exempt if it is an educational service (transmission of knowledge within an organizational framework) included in curricula, but not if it is classified as a service provided by electronic means (automated with minimal human intervention).

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact