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V2177-24 ·10 October 2024 ·consulta-vinculante Medium impact
Tax

Non-profit association income subject to Corporation Tax if derived from economic activity

A non-profit association has requested clarification regarding its tax regime. The Directorate General for Taxes (DGT) clarifies that, as it does not hold public utility status, the regime for partially exempt entities applies, meaning income from economic activities is subject to tax.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for non-profit organisations that do not qualify for full tax exemption, specifically highlighting that commercial or economic activities within such entities are taxable.

Lifecycle

2024-10-10PublishedPublished 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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