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V3654-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

The economic activities of a non-profit sports association are subject to Corporate Income Tax

A non-profit sports association inquires about the tax treatment of its activities regarding Corporate Income Tax and VAT. The DGT determines that its economic activities are subject to Corporate Income Tax and that, for VAT purposes, the exemption depends on being an entity of a social nature and providing services directly related to sports practice.

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Lifecycle

2020-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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