El Consejo de Estado anuló concepto de la DIAN que establecía que la membresía a un club de compras es un servicio gravado con IVA

Colombian Council of State annuls DIAN’s legal opinion that established that a membership to a shopping club is a service taxed with VAT

Ruling 25410 of June 16, 2022 of the Colombian Council of State determined that the payment of a membership to a shopping club is not subject to VAT since it is a right provided to costumers to enter the site where products are offered. It also clarified that this is not a service.

Especialista en tributación y asociado de la Firma

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Asociada Lewin & Wills desde 2018

Especialista en Impuestos, Planeación Patrimonial, Litigios.

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