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V3434-15 ·11 November 2015 ·consulta-vinculante Medium impact
Tax

Fees from urban conservation entities are not exempt from Corporation Tax if they finance an economic activity

An urban conservation entity inquired whether its members' fees were exempt from Corporation Tax due to the absence of economic exploitation. The DGT ruled that, as the provision of maintenance and cleaning services constitutes an economic activity, the income obtained is not exempt.

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2015-11-11PublishedPublished 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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