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V5030-26 ·11 June 2026 ·consulta-vinculante Medium impact
Tax

Earnings from a association's object are exempt if not from economic activity

A folk association asks whether subsidies and grants for its activities are exempt from Corporate Tax. The DGT responds that exemption depends on whether the funded activities constitute an economic activity under the LIS.

In 6 key points

Lifecycle

2026-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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