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V2646-14 ·7 October 2014 ·consulta-vinculante Medium impact
Tax

Urban conservation entities are subject to Corporation Tax due to economic activity

An urban conservation entity inquired whether it could qualify for the partially exempt entities regime. The DGT ruled that, by providing maintenance and cleaning services through the organisation of resources to achieve its purpose, its activity constitutes an economic activity; therefore, its income is not exempt.

In 6 key points

How it affects those involved

This ruling clarifies that urban conservation entities performing service-based activities are subject to Corporation Tax, limiting their ability to claim exemptions if their operations are deemed economic activities.

Lifecycle

2014-10-07PublishedPublished 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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