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A taxi professionals' cooperative has requested a ruling on the taxation of its members' annual fees. The DGT has determined that fees intended for collective purposes are exempt, while services provided at an independent price for individual interests are subject to VAT.
Cuestión planteada Tributación de la cuota anual pagada por los socios.
Las cuotas fijadas en los estatutos para la defensa de intereses colectivos de los miembros están exentas de IVA según el artículo 20.Uno.12º de la Ley 37/1992. Sin embargo, los servicios facturados con un precio independiente a la cuota para satisfacer intereses particulares del socio están sujetos al impuesto. Asimismo, las prestaciones a terceros no asociados están sujetas y no exentas. La coexistencia de operaciones exentas y sujetas obliga a aplicar la regla de prorrata para la deducción del IVA soportado.
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