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A federation of neighbourhood associations has requested a ruling on whether socio-cultural services provided by collaborators in exchange for remuneration are subject to VAT. The Directorate General for Taxes (DGT) has ruled that if these collaborators organise means of production to carry out the activity, they are considered entrepreneurs or professionals, and their services are subject to the tax.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de los servicios prestados por dichos colaboradores a las asociaciones.
Las personas físicas son empresarios o profesionales si ordenan medios personales y materiales para desarrollar una actividad bajo su responsabilidad, asumiendo el riesgo. La habitualidad no es relevante si existe la voluntad de intervenir en el mercado mediante la ordenación de medios de producción. Si los colaboradores prestan servicios a título oneroso y cumplen estos requisitos, la operación está sujeta al IVA. La exención de las asociaciones para sus socios no se extiende a los servicios que estas reciben de terceros.
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