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V1092-21 ·26 April 2021 ·consulta-vinculante Medium impact
Tax

Income of non-profit sports associations may be exempt from Corporation Tax and VAT depending on its nature

A beach handball association has requested a ruling regarding the exemption of its income from Corporation Tax, VAT, and the Business Activities Tax (IAE). The DGT has determined that Corporation Tax exemption depends on the income not arising from an economic activity, while VAT exemption depends on whether the services are sporting activities provided by a social entity.

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2021-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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