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V2535-17 ·9 October 2017 ·consulta-vinculante Medium impact
Tax

Income from economic activities of a parents' association is subject to Corporation Tax, and certain childcare services are VAT exempt

A parents' association has requested clarification regarding Corporation Tax exemptions and the VAT treatment of its services (dining hall, reception, and after-school activities). The Tax Agency has responded that income from economic activities is subject to Corporation Tax and that, for VAT purposes, childcare and reception services are exempt, whereas dining hall services are not.

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2017-10-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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