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V2812-20 ·17 September 2020 ·consulta-vinculante Medium impact
Tax

Non-profit associations may be partially exempt entities for Corporation Tax

A non-profit association has requested clarification regarding its tax regime for Corporation Tax and VAT. The DGT has determined that it is a partially exempt entity for Corporation Tax purposes, although its advisory and service activities may constitute a taxable economic activity.

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2020-09-17PublishedPublished 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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