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V1182-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Consulting entity is not exempt from Corporation Tax as it is neither an administration nor a non-profit entity

A public law entity dedicated to the management of hydraulic infrastructure has enquired whether it is exempt from Corporation Tax. The DGT has ruled that it does not benefit from full or partial exemption, as it fails to meet the requirements of being an autonomous body or a non-profit entity.

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2024-05-23PublishedPublished 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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