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V2380-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Unregistered non-profit associations of public utility are subject to partial exemption

An association dedicated to the rehabilitation of people with brain injuries has enquired whether its activities are exempt from Corporate Tax. The DGT clarifies that, as it is not a public utility entity, the regime for partially exempt entities applies.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of non-profit associations that have not formally obtained public utility status, confirming they cannot claim full tax exemptions and must instead follow the partial exemption regime.

Lifecycle

2014-09-11PublishedPublished 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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