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V0275-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

NGOs subject to Business Activity Tax if conducting production or distribution of goods or services, unless exempt under Law 49/2002

An NGO has enquired whether it is required to register for Business Activity Tax (IAE). The Directorate General for Taxes (DGT) ruled that liability depends on the actual activities carried out, regardless of the entity's social purpose or whether it is non-profit.

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Lifecycle

2022-02-14PublishedPublished 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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