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A query was raised regarding whether a non-profit association providing animal collection and management services to a City Council can apply a VAT exemption. The Directorate General for Taxes (DGT) ruled that the association acts as a taxable person and its services to third parties are subject to the tax.
Question posed: Application of any exemption for Value Added Tax purposes.
Non-profit associations hold the status of entrepreneurs when they organize means to carry out a professional activity for consideration. The exemption under Article 20.One.12 of Law 37/1992 only applies to services provided directly to their members through statutory membership fees. Therefore, services provided to third parties, such as the City Council, are subject to VAT.
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