Skip to content
V2541-22 ·13 December 2022 ·consulta-vinculante Medium impact
Tax

Rental income from premises of non-profit entities is exempt from withholding if Law 49/2002 requirements are met

A query was raised regarding whether a foundation meeting the requirements of Law 49/2002 must be subject to withholding tax on rental income from its premises. The DGT ruled that such income is exempt and not subject to withholding, provided the entity's status is correctly verified.

In 6 key points

Lifecycle

2022-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact