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V3670-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Income from financing services provided to other entities is subject to Corporation Tax

A non-profit association sought clarification on whether income received to finance other entities was tax-exempt. The DGT has ruled that, as this constitutes a service provision activity, such income is subject to tax.

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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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