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V0894-22 ·26 April 2022 ·consulta-vinculante Medium impact
Tax

Income from economic activities of non-profit entities may be exempt from Corporate Tax

An association has requested a ruling regarding the Corporate Tax exemption on income derived from its therapy and service activities. The DGT clarifies that exemption depends on whether the activities align with the entity's social purpose or are considered ancillary or of minor relevance.

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2022-04-26PublishedPublished 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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