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V5452-26 ·7 August 2026 ·consulta-vinculante Medium impact
Tax

Non-profit associations must register for IAE and pay Corporate Tax for conducting workshops

An association providing painting and ceramics workshops to local councils seeks clarification on its obligations regarding IAE, VAT, and Corporate Tax. The DGT rules that the activity constitutes an economic activity subject to these taxes.

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2026-08-07PublishedPublished 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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