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V3820-15 2 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Supply of drinks to association members at a price independent of membership fees is subject to VAT

An association enquired whether the sale of drinks to its members was exempt from VAT due to its non-profit status. The DGT ruled that, as a price different from the membership fee is charged, the transaction is subject to tax.

The question raised

Liability for the aforementioned supplies.

The DGT's ruling

The supply of beverages to members in exchange for consideration based on consumption is subject to VAT, as the association acts as a taxable person by arranging means to carry out the activity. The exemption under Article 20.One.12º of Law 37/1992 does not apply because the charge is not the fee established in the bylaws, but rather an independent price to satisfy a particular interest of the member. The applicable rate shall be the reduced rate of 10% if it is a catering service or the delivery of non-alcoholic goods, or the general rate of 21% if they are alcoholic beverages.

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