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A livestock breeders' association asks whether its services to members are VAT-exempt and whether it can deduct VAT on purchases. The DGT responds that exemption applies if services are provided for the association's purposes and the only consideration is the statutory fee, requiring a pro-rata application if other VATable operations exist.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas operaciones y, en tal caso, conocer si estarían amparadas por la exención que contempla el artículo 20. Uno 12º de la Ley del Impuesto. En el supuesto de no poder aplicar la exención, posibilidad de deducir las cuotas soportadas en las operaciones referidas a la compra de material.
La exención del artículo 20.Uno.12º de la Ley 37/1992 es aplicable a servicios prestados a miembros por entidades sin ánimo de lucro cuando la contraprestación sea únicamente la cuota fijada en los estatutos. No se aplica la exención si se factura un precio independiente para satisfacer intereses particulares del miembro o si se realizan actividades para terceros. Si la entidad realiza tanto operaciones exentas como sujetas y no exentas, deberá aplicar la regla de prorrata para la deducción de cuotas soportadas.
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