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V3599-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Training and consultancy activities of a foundation may be exempt if of minor relevance

A foundation subject to Law 49/2002 has enquired whether its logistics training and consultancy activities are exempt from Corporate Tax. The DGT indicates that while these do not appear to fall under professional teaching, they could be exempt if considered economic activities of minor relevance.

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2020-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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