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V0835-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Grants to groups without legal personality are taxed as income from economic activities

A group of individuals receives a cultural grant without being formally constituted as an association. The DGT rules that such a grant must be attributed proportionally to each member as income from economic activities.

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2015-03-13PublishedPublished 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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