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MEDIUM
FISCAL

Income from disability assistance charities may be exempt from corporate tax

V1590-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1590-25
Published
9 Sept 2025

Summary

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.

In 6 key points

Lifecycle

2025-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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