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V2006-15 ·26 June 2015 ·consulta-vinculante Medium impact
Tax

Donations in kind are exempt from Corporate Income Tax and may be subject to VAT

A social aid association inquires about the accounting treatment of a donation in kind. The DGT determines that said donation is exempt income for Corporate Income Tax purposes and analyzes the application of VAT to the delivery of used goods.

In 6 key points

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2015-06-26PublishedPublished 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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