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MEDIUM
FISCAL

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

V0054-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0054-25
Published
3 Feb 2025

Summary

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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