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V0054-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

Income from economic activities in non-profit associations is subject to Corporate Income Tax

A non-profit association inquires whether the income from its environmental workshops is exempt from Corporate Income Tax. The DGT responds that, if the workshops constitute an economic activity, the income shall be subject to tax and not exempt.

In 6 key points

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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