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V3684-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Income from training and consultancy in foundations may be exempt if they are auxiliary or of minor relevance

A foundation subject to Law 49/2002 asks whether income from training and consultancy services is subject to Corporate Income Tax. The DGT indicates that, as they are not specifically listed as exempt, their taxation will depend on whether they meet the limits for auxiliary activity or minor relevance.

Lifecycle

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

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