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An Economic Interest Grouping (AIE) of insurers has requested a ruling on whether its tax resource management services are exempt from VAT. The DGT has determined that the exemption for groupings (Art. 20.One.6º) does not apply; however, the exemption for non-profit organisations (Art. 20.One.12º) may apply if the services are provided in the collective interest and are funded via statutory fees.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.12º de la Ley del Impuesto sobre el Valor Añadido a los servicios prestados por la consultante.
La exención del artículo 20.Uno.12º de la Ley del IVA es aplicable a servicios prestados por entidades sin ánimo de lucro para la defensa de los intereses colectivos de sus miembros. Para ello, la contraprestación debe limitarse a las cotizaciones fijadas en los estatutos, sin que se perciban precios independientes para satisfacer intereses particulares de los miembros. El hecho de que las cuotas sean variables según el volumen de primas de los asociados no impide la aplicación de esta exención.
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