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An economist inquires whether the fee for joining the lists of judicial experts of a professional association is exempt from VAT. The DGT responds that the exemption is not applicable because said fee does not respond to a collective interest of all members, but rather to a particular interest of the professional to practice within a specific jurisdiction.
Question posed: Application of the exemption provided for in Article 20. One. 12º of Law 37/1992, of December 28, on Value Added Tax.
The exemption under Article 20.One.12º of Law 37/1992 applies to services provided by non-profit entities for the defense of the collective interests of their members through statutory contributions. The exemption does not apply when the consideration seeks to satisfy a particular or individual interest of the member, as is the case with the fee for inclusion in expert lists. It is also not applicable if the activity is performed for third parties.
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