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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 29 results.
Income from disability assistance charities may be exempt from corporate tax
V1590-25
La sujeción al IVA de los ingresos de una asociación depende de la naturaleza del acuerdo con las entidades colaboradoras
V1352-25
Fees paid by a lawyer under an enterprise collaboration agreement are deductible expenses
V2222-24
Enterprise collaboration agreements: expenditure recognised on commitment
V1560-23
Association fees and cultural activities may be VAT exempt if social cultural establishment requirements are met
V1076-23
A foundation whose purpose is to promote a sports club cannot apply the tax regime for non-profit entities
V2136-22
Income of non-profit sports associations may be exempt from Corporation Tax and VAT depending on its nature
V1092-21
Sports club revenues may be exempt from IS if not economic activities and from VAT if social entity
V3658-20
Conferences may be VAT exempt if they are cultural services organised by a social entity
V1217-20
Cultural congresses held by an association may be VAT exempt if they meet social entity requirements
V0749-20
Fees, subscriptions and sponsorships by a private social cultural entity may be exempt from VAT
V2344-19
Requirements for VAT exemption on sports services provided by entities of a social nature
V2361-18
Las donaciones no reintegrables pueden quedar excluidas de la declaración de operaciones con terceros si se realizan al margen de la actividad empresarial
V2104-18
Contributions to business collaboration agreements are not subject to VAT if the beneficiary entity is covered by Law 49/2002
V4938-16
Free transfer of property to a foundation may be treated as collaboration agreement or donation
V4750-16
Sports services provided by social entities may be VAT exempt when supplied to individuals
V3180-16
Requisitos para la validez de los convenios de colaboración empresarial según la Ley 49/2002
V2991-16
Enterprise collaboration agreements may qualify as economic aid
V1101-16
Contributions to a foundation are exempt from VAT if structured as business collaboration agreements
V3215-15
Income from non-profit collaboration agreements is exempt from VAT, unless they constitute advertising sponsorship contracts
V2753-15
Disclosure of collaborator's participation not considered a service provision
V1448-15
Service donations invalid for business collaboration agreements and may be subject to VAT
V0997-15
Non-profit entities not required to issue business collaboration certificates under Art. 24 of Law 49/2002
V0990-15
Advertising sponsorship contracts are not business collaboration agreements and are subject to VAT
V0898-15
Equalised payments to non-resident entities may be deductible corporate expenses
V0622-15
Business collaboration agreements in public interest activities do not constitute taxable services
V0085-15
Agreements to carry out a company's CSR do not qualify as business collaboration agreements
V3285-14
Failure to declare public utility status prevents application of Law 49/2002 collaboration agreement regime
V2695-14
Disclosure of collaborator's share in collaboration agreements not subject to VAT
V0779-14
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