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V1439-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Creation of a technological platform and training for members constitutes an economic activity subject to CIT

A non-profit trade association has queried whether developing an eCommerce platform and providing training for its members constitutes an economic activity and whether the subsidy received is subject to VAT. The DGT has determined that these activities are economic and subject to Corporate Income Tax (CIT), but the subsidy is not subject to VAT as it does not constitute consideration.

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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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