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V2460-19 ·16 September 2019 ·consulta-vinculante Medium impact
Tax

Membership fees and grants may be exempt from Corporation Tax if they do not stem from economic activity

An animal protection association has enquired whether its membership fees and municipal grants are exempt from Corporation Tax. The DGT has ruled that these incomes are exempt provided they arise from the entity's social purpose and do not constitute an economic activity.

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2019-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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