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Membership Fees: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2015–2023

Current position

Membership fees are exempt from Corporate Tax (IS) provided they arise from the corporate purpose and do not derive from an economic activity. It is not considered an economic activity if there is no organization of production means or human resources to produce goods or services. If the fees finance economic activities, such income will be subject to the tax. In the field of VAT (IVA), fees are exempt if they fulfill the corporate purpose without consideration other than that set out in the bylaws.

The DGT's position remains constant regarding the distinction between exempt income and economic activities. Throughout the rulings, it has been reiterated that the exemption of fees depends on them not financing an economic exploitation through the organization of means. The most recent rulings specify the inclusion of user fees in the turnover for the calculation of the exemption and the application of the VAT (IVA) pro-rata rule.

Turning points

  1. V2847-23

    Specifies that membership and user fees for cost participation form part of the net turnover amount to determine the exemption.

  2. V3159-23

    Clarifies the VAT exemption of fees when there is no consideration other than that set out in the bylaws and links the deduction of expenses to the pro-rata rule.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V2812-20 17 Sept 2020

Non-profit associations may be partially exempt entities for Corporation Tax

SG de Impuestos sobre las Personas Jurídicas
entidad parcialmente exentaactividad económicaobjeto socialcuotas de asociadosexención LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.3
Affects CompanyExpat · Non-residentIndividual
V4479-16 18 Oct 2016

Membership fees are not subject to IAE nor included in turnover

SG de Tributos Locales
iaeactividad económicacuotas de asociadoscifra de negocioshecho imponible TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V1795-16 22 Apr 2016

Non-profit association income exempt if not derived from economic activity

SG de Impuestos sobre las Personas Jurídicas
entidad parcialmente exentaactividad económicaobjeto socialrentas exentassin ánimo de lucro LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.3
Affects CompanyExpat · Non-residentIndividual

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