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V1590-25 ·9 September 2025 ·consulta-vinculante Medium impact
Tax

Income from disability assistance charities may be exempt from corporate tax

A foundation working in the integration of people with disabilities seeks clarification on the exemption of its income. The DGT states that grants and donations may be exempt, and income from economic activities may be exempt if it relates to the assistance or employment integration of people with disabilities.

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2025-09-09PublishedPublished 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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