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V2260-24 ·22 October 2024 ·consulta-vinculante Medium impact
Tax

Income from online training activities of a foundation may be exempt from Corporation Tax

A foundation has enquired whether income derived from the execution of training projects (online courses and seminars) to disseminate knowledge about stroke could be exempt from Corporation Tax. The DGT has ruled that, provided these activities are carried out in fulfilment of the foundation's statutory purpose, such income is exempt.

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2024-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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