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V1517-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Gift of real estate to a foundation exempt from Corporate Tax

A non-profit association asks whether capital gains from the free donation of real estate to a foundation are exempt from Corporate Tax. The DGT confirms the gain is exempt under Law 49/2002, although the donation is not a deductible expense.

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2023-06-02PublishedPublished 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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