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V2341-23 ·17 August 2023 ·consulta-vinculante Medium impact
Tax

Exemption from CIT, VAT and IBI for feeding activities depends on classification and quantitative limits

A foundation has requested clarification on whether managing a bird feeder and birdwatching activities are exempt from Corporate Income Tax (CIT), VAT, and Property Tax (IBI). The Directorate General for Taxes (DGT) indicates that exemption will depend on whether the activity is considered part of a protected natural area, whether it is an ancillary or minor activity, and compliance with subjective requirements and notification obligations.

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2023-08-17PublishedPublished 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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