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V2073-21 ·9 July 2021 ·consulta-vinculante Medium impact
Tax

A limited liability company cannot claim tax exemption for disability associations

A non-profit society asks whether it can benefit from the IAE exemption for disability associations. The DGT responds that, as a limited liability company and not an association or foundation, it cannot claim the exemption due to the lack of fiscal analogy.

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2021-07-09PublishedPublished 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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