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V0316-16 ·27 January 2016 ·consulta-vinculante Medium impact
Tax

Non-commercial association income exempt if not from economic activity

A non-profit association inquires about tax exemptions from Corporate Tax and VAT on its income. The DGT responds that income is exempt if it arises from its statutory purpose and not from economic activity, and that member services may be VAT-exempt under certain conditions.

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2016-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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