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A non-profit association has requested clarification on whether fairground stall activities are exempt from VAT and how they are taxed under Corporate Tax. The DGT ruled that such activities are subject to 10% VAT and that income from economic activities is not exempt from Corporate Tax.
Question raised: Whether it is exempt from VAT, pursuant to Article 20.one.14 of Law 37/1992.
Membership fees are exempt from VAT if they are collected for services in the collective interest and do not constitute independent consideration. However, the activity of a fairground stall with music and refreshments for members and the general public is subject to VAT at 10% as it constitutes hospitality services. Regarding Corporate Income Tax, income from economic activities is not exempt, whereas fees and donations for specific purposes may be exempt if they do not constitute an economic exploitation.
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