Skip to content
V2555-22 ·15 December 2022 ·consulta-vinculante Medium impact
Tax

Foundation income may be exempt from Corporation Tax and VAT depending on activity and compliance with requirements

A foundation has requested clarification regarding the tax treatment under Corporation Tax and VAT for its various activities (donations, museums, events, cafeteria, etc.). The DGT clarifies which income is exempt from Corporation Tax and which is subject to or exempt from VAT.

In 6 key points

Lifecycle

2022-12-15PublishedPublished 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