Doctrine by topic · DGT Observatory

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 8 rulings · 2015–2024

Current position

The provision of services and accessory deliveries of goods carried out by non-profit entities for the defense of the collective interests of their members are exempt from IVA (Value Added Tax) provided that no consideration is received other than the fees established in the bylaws. The exemption does not apply to services that satisfy the particular interests of the member through a price independent of the fee. Activities carried out for third parties or services that do not have the collective interest as their object are subject to the tax.

The DGT's position remains constant in the interpretation of Article 20.One.12º of the IVA Law. Throughout the rulings, it is reiterated that the exemption depends on the consideration being limited to the statutory fees and that the activity is in the collective interest. No changes in criterion are observed, but rather a uniform application of the rule regarding the distinction between collective and particular interests.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

V1442-24 14 Jun 2024

Additional aircraft usage payments may be subject to VAT and not covered by membership fee exemptions

SG de Impuestos sobre las Personas Jurídicas

entidad sin ánimo de lucroexención por actividad deportivacuotas socialesentidad de carácter socialprestación de servicios LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 4.Tres

Affects CompanyExpat · Non-residentIndividual

V2403-22 18 Nov 2022

Membership fees for non-profit sports associations may be exempt from VAT

SG de Impuestos sobre el Consumo

exenciónentidad sin ánimo de lucrocuotas socialesnaturaleza cívicacontraprestación LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0138-19 21 Jan 2019

Membership fees of non-profit associations are exempt from VAT if they are intended for the collective interest of their members

SG de Impuestos sobre el Consumo

exenciónentidad sin finalidad lucrativainterés colectivocuotas socialesentidad de carácter social LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0650-18 12 Mar 2018

Membership fees for non-profit associations may be VAT exempt if used for collective interests

SG de Impuestos sobre el Consumo

exenciónentidad sin ánimo de lucrointerés colectivocontraprestacióncuotas sociales LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V4611-16 31 Oct 2016

Sports club fees may be VAT exempt if the entity is a private establishment of a social nature

SG de Impuestos sobre el Consumo

exenciónentidad de carácter socialprestación de serviciossin ánimo de lucrocuotas sociales LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.Uno.12º

Affects CompanyExpat · Non-residentIndividual

V3061-16 1 Jul 2016

Membership fees for collective purposes are VAT exempt, whereas individual services are taxable

SG de Impuestos sobre el Consumo

cuotas socialesexencióninterés colectivoprorratabase imponible LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.3

Affects CompanyExpat · Non-residentIndividual

V3566-15 18 Nov 2015

VAT treatment of membership fees, donations and agreements for non-profit associations

SG de Impuestos sobre las Personas Jurídicas

entidad sin ánimo de lucroexención de servicioscuotas socialesdonativosconvenio de colaboración LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno

Affects CompanyExpat · Non-residentIndividual

V3524-15 16 Nov 2015

Membership fees may be exempt from VAT if they are intended for the collective interest and not for private interests

SG de Impuestos sobre el Consumo

exencióncuotas socialesinterés colectivoprorrataentidad sin ánimo de lucro LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.3

Affects CompanyExpat · Non-residentIndividual

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