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V1999-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Exemption from withholding tax on income attributed to community of property of non-profit entities

A foundation asks whether payments to a community of property managing its assets are exempt from withholding tax. The DGT responds that if the co-owners are non-profit entities, income exempt from the community is not subject to withholding.

In 6 key points

How it affects those involved

Non-profit entities managing assets through a community of property are exempt from withholding tax on exempt income.

Lifecycle

2023-07-11PublishedPublished 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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