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V2893-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

Non-profit association income subject to Corporation Tax if derived from economic activity

A non-profit association has enquired whether income from activities such as excursions and dances, as well as membership fees, is tax-exempt. The DGT has ruled that if these activities constitute an economic activity, the resulting income and the fees intended to finance them will be subject to Corporation Tax.

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2017-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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