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A non-profit sports association has enquired whether its membership fees are exempt from VAT under Article 20.One.12º of Law 37/1992. The DGT has ruled that fees established in the bylaws to fulfil the association's social purpose are exempt, whereas services invoiced at an independent price are not.
Cuestión planteada Si, resultaría aplicable la exención regulada en el artículo 20.Uno.12º de la Ley 37/1992 a las cuotas sociales percibidas.
Las prestaciones de servicios y entregas de bienes accesorias realizadas por entidades sin ánimo de lucro a sus miembros están exentas si sus objetivos son de naturaleza política, sindical, religiosa, patriótica, filantrópica o cívica. Para aplicar la exención, no se puede percibir una contraprestación distinta de las cotizaciones fijadas en los estatutos. Las cantidades pagadas por servicios que satisfagan un interés particular del miembro, facturadas con un precio independiente de las cuotas, están sujetas a IVA.
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