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V0990-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Non-profit entities not required to issue business collaboration certificates under Art. 24 of Law 49/2002

A non-profit association asks whether it must issue business collaboration certificates and how publicising such collaboration affects the fiscal classification of the agreement. The DGT responds that Article 24 of Law 49/2002 regulates donations, not business collaboration agreements, and thus there is no obligation to issue such a certificate.

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2015-03-27PublishedPublished 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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