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An olive growers' association inquired whether it could apply the VAT exemption under Article 20.One.12º without having requested prior recognition before 2013. The DGT ruled that, following the reform of Law 17/2012, prior recognition from the Administration is no longer required to apply said exemption.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.12º de la Ley 37/1992 teniendo en cuenta que la consultante no había solicitado el previo reconocimiento de la exención con anterioridad al 1 de enero de 2013.
Las prestaciones de servicios y entregas de bienes accesorias efectuadas por entidades sin ánimo de lucro para el cumplimiento de su objeto social, a favor de sus asociados y por las que no se perciba una contraprestación distinta de las cuotas fijadas en los estatutos, están exentas de IVA. No es necesario obtener el previo reconocimiento de la Administración tributaria para aplicar esta exención, ya que dicha obligación fue suprimida por la Ley 17/2012. No obstante, las operaciones realizadas para terceros o aquellas por las que se facture un precio independiente de la cuota estatutaria no gozan de esta exención.
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