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An association sought clarification on whether membership fees charged to its member companies were exempt from VAT under Article 20.One.12º of Law 37/1992. The DGT ruled that fees covering services in the collective interest are exempt, whereas services invoiced at an independent price to satisfy the private interests of members are not.
Cuestión planteada Aplicabilidad de la exención del artículo 20.Uno.12º de la Ley 37/1992 a las cuotas cobradas a las empresas asociadas.
Las prestaciones de servicios y entregas de bienes accesorias realizadas por entidades sin ánimo lucrativo para la defensa de los intereses colectivos de sus miembros están exentas de IVA, siempre que no se perciba una contraprestación distinta a las cotizaciones fijadas en sus estatutos. Se entiende por cotizaciones todas las cantidades que constituyan la contraprestación de servicios efectuados en interés colectivo, con independencia de su carácter ordinario o extraordinario. No se aplica la exención a servicios facturados con un precio independiente de la cuota que satisfagan intereses particulares o individuales del miembro. Tampoco es aplicable la exención a actividades realizadas por la entidad para terceros.
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