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V1989-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

Agricultural and accommodation activities deemed outside corporate purpose and non-exempt, while training may be exempt

A foundation has requested clarification on whether income from agricultural exploitation, accommodation, and product sales is exempt and whether these activities fall outside its core purposes. The DGT has determined that agricultural exploitation and accommodation services are outside its corporate purpose, whereas training courses could be exempt if they fulfil the foundation's objectives.

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Lifecycle

2015-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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