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V2454-16 ·6 June 2016 ·consulta-vinculante Medium impact
Tax

UNED associated centres taxed on business income and income from movable capital

An associated centre of the UNED with its own legal personality has requested a ruling on whether its income is exempt from Corporate Tax. The DGT has determined that, despite being a non-profit entity, it must be taxed on income derived from economic activities and from income from movable capital.

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2016-06-06PublishedPublished 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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