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V2773-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

Non-profit associations may be exempt from filing if they meet certain income thresholds

A non-profit association has enquired whether it must file a Corporate Tax return if its annual membership fee income is below 50,000 euros. The Directorate General of Taxes (DGT) has ruled that there is no obligation to file if certain income limits and withholding requirements are met.

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2015-09-25PublishedPublished 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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