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V3698-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Non-profit entities pay tax on economic activity income and may be subject to IAE

A Denomination of Origin Regulatory Council seeks clarification on its obligation to declare income tax, IAE and VAT. The DGT determines that it is a taxpayer for Income Tax and that its economic activity income is not exempt.

In 6 key points

Lifecycle

2020-12-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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