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A cultural association sought clarification on whether its services were VAT-exempt when hiring a manager under a senior management contract with a salary. The DGT ruled that because the management is not provided free of charge, the association does not qualify as a social entity.
Cuestión planteada Si resultaría de aplicación la exención prevista en el artículo 20.Uno.14º de la Ley 37/1992 a los servicios que preste la consultante.
Para que las actividades de una asociación estén exentas según el artículo 20.Uno.14º de la Ley 37/1992, debe ser una entidad de carácter social. Esto requiere que los cargos de dirección sean gratuitos y no tengan interés en los resultados económicos. Si el gerente ejerce la dirección efectiva y percibe una retribución con valor de mercado, la entidad no tiene carácter social y sus servicios estarán sujetos a IVA.
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