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V1297-14 ·14 May 2014 ·consulta-vinculante Medium impact
Tax

Free participation in SVE not considered economic activity

A non-profit association seeks advice on the tax treatment of its participation in the European Voluntary Service (SVE). The DGT states that as the activity is free, it does not constitute economic activity subject to income tax or VAT, and the rental of property for volunteers is exempt from VAT.

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2014-05-14PublishedPublished 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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