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V5437-26 4 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Membership fees for a second association may be VAT exempt if they are statutory fees

An association has requested clarification on whether the fees it will pay on behalf of its members to affiliate them with another association are subject to or exempt from VAT. The DGT ruled that fees established in the articles of association for services provided in the collective interest of the members are exempt.

The question raised

Whether these access fees paid by the members of the applicant to become part of this second association would be subject to and exempt from Value Added Tax.

The DGT's ruling

The fees established in the statutes of a non-profit entity are exempt from VAT when they constitute consideration for services rendered in the collective interest of its members. This exemption is maintained even if the consulting association makes the payment on behalf and for the account of its members. The exemption does not apply if a price independent of the fee is invoiced or if the activity is for third parties.

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