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V2096-16 ·13 May 2016 ·consulta-vinculante Medium impact
Tax

Inability to apply Law 49/2002 if non-exempt economic activity exceeds 40% of income

An association enquired whether it could continue to benefit from Law 49/2002 if its turnover from non-exempt economic activities exceeded 40% of its total income. The Directorate-General for Tax (DGT) ruled that such an excess would constitute a failure to meet the requirements for non-profit status.

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2016-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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