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V1732-22 20 July 2022 · SG de Tributos Criterion in force
IVA · declaración anual de operaciones con terceros

Business associations must declare purchases outside their activity if exceeding €3,005.06

A non-profit business association asks whether it must file an Annual Declaration of Third-Party Operations when increasing its membership fees. The DGT responds that, although the association is not an entrepreneur conducting free services, it must declare any purchases of goods or services made outside its business activity that exceed the legal threshold.

The DGT's ruling

If the association exclusively makes supplies of goods or services free of charge, it does not hold the status of an entrepreneur or professional. Nevertheless, business associations are required to declare acquisitions of goods or services carried out outside of their business or professional activity when these exceed 3,005.06 euros annually per third party. For their part, associated companies must declare supplies of goods or services that exceed said amount, but the supply of money in the form of fees is excluded if these do not involve the acquisition of a service or good.

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