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V4109-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Third-party money transfers to a cultural association generally have no impact on Personal Income Tax

The query examines whether receiving funds from a third party into a personal account, only to subsequently transfer them to a cultural association, affects Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) rules that, in principle, this movement has no tax implications, although the taxpayer must be able to prove the origin of the funds.

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2016-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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