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V0928-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Sale of charitable toys taxed at 10% if auxiliary activity limits are exceeded

A foundation sought clarification on whether the sale of 'baby pelones' dolls constitutes an exempt activity or one unrelated to its purpose. The DGT ruled that if such sales exceed 40% of total income, they cannot be classified as exempt auxiliary activities and must be taxed at 10%.

In 6 key points

How it affects those involved

Non-profit entities must carefully monitor the proportion of income derived from commercial activities to ensure they remain within the thresholds for tax exemption.

Lifecycle

2024-04-25PublishedPublished 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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