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V3020-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Foundations must submit form 182 only if recognised as non-profit entities

A foundation asks whether it must submit form 182 for donations and whether it can issue donation certifications before obtaining tax status. The tax authority responds that the obligation to submit form 182 arises only when donations entitle to tax deductions, which requires the entity to be a non-profit.

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Lifecycle

2019-10-28PublishedPublished 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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