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A cooperative has requested clarification on whether VAT exemption applies to membership fees and to operations involving both members and third parties. The Directorate General for Taxes (DGT) ruled that the exemption only applies to services provided in the collective interest that are financed through statutory contributions.
Cuestión planteada Posibilidad de acogerse a la exención del artículo 20.Uno.12º de la Ley 37/1992, tanto en relación con las cuotas percibidas como en las operaciones que lleve a cabo con los socios dentro de las actividades que constituyen su objeto social, así como en las operaciones como con terceros no socios. Necesidad de solicitar de la administración tributaria el reconocimiento del derecho a aplicar dicha exención.
La exención del artículo 20.Uno.12º de la Ley 37/1992 se aplica a servicios y bienes accesorios prestados a miembros por entidades sin ánimo de lucro para la defensa de intereses colectivos, siempre que no se perciba otra contraprestación que las cuotas estatutarias. No se aplica la exención si se factura un precio independiente de la cuota para satisfacer intereses particulares de los socios. Asimismo, las actividades realizadas para terceros no están exentas.
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