Skip to content
V3681-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Earnings from niche and ossuary leases exempt from corporate tax but subject to 21% VAT

A parish queries whether payments for the use of niches, ossuaries and columbaria to third parties are taxable. The DGT confirms that such earnings are exempt from corporate tax as income from immovable property, but are subject to 21% VAT.

In 6 key points

How it affects those involved

Religious and community entities may benefit from tax exemption on niche and ossuary lease income, while VAT obligations apply at the standard rate.

Lifecycle

2020-12-29PublishedPublished 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