Skip to content
V3546-19 ·26 December 2019 ·consulta-vinculante Medium impact
Tax

Revenue from quality seal issuance may be exempt from Corporation Tax if auxiliary or minor activity limits are met

A non-profit association sought guidance on the taxation of revenue generated from issuing a quality seal for orthopaedics. The DGT indicates that such activity could be exempt from Corporation Tax if it is considered auxiliary or of minor relevance, in accordance with the limits set by Law 49/2002.

In 6 key points

Lifecycle

2019-12-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact