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V2684-14 8 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Non-profit associations may apply VAT exemption on services to members if only statutory fees are charged

A business interest group has consulted on whether its services to members are exempt from VAT. The DGT has ruled that the exemption applies only if the services are provided in the collective interest and the consideration is the fee set out in the association's statutes.

The question raised

Application of the exemption provided for in Article 20.One.12 of Law 37/1992.

The DGT's ruling

The provision of services and ancillary supplies of goods carried out by non-profit entities for the defense of the collective interests of their members are exempt from VAT if no consideration other than the contributions set forth in their statutes is received. The exemption does not apply if a price independent of the membership fee is invoiced to satisfy the particular interests of the member or if the activity is carried out for third parties. By 'contributions set forth in the statutes' are understood all amounts that members are entitled to pay equally to achieve the objective of the entity.

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