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V1437-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Management fees and financial expenses are subject to CIT and VAT, unlike grant funds

A non-profit federation of associations manages a local council grant intended to boost trade. The DGT has ruled that while the grant funds and payments to businesses do not constitute income or expenses, the compensation for management and financial costs is taxable.

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2024-06-14PublishedPublished 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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