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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
50% rental reduction possible if property is for a specific physical person
V5331-26
Music folk workshops may be exempt from VAT if educational or cultural
V5222-26
Condición de empresario y sujeción al IVA en asociaciones que realizan actividades de distribución de bienes a sus socios
V5071-26
Sujeción al IVA de las cuotas de acceso a un congreso científico y condiciones de exención
V1464-26
Earnings from a association's object are exempt if not from economic activity
V5030-26
Membership fees may be exempt from VAT under specific conditions
V1408-26
Exemption of a subsidy for a non-profit association depends on whether it funds its social purpose or an economic activity
V1073-26
VAT exemption for foundation services depends on whether they qualify as social assistance, education or cultural activities
V1054-26
Cultural associations' income exempt if not from economic activity
V1040-26
Incomes from inherited property held by a non-profit entity are taxable if derived from economic activity
V0973-26
Sports club income subject to Corporate Tax if from economic activities
V0939-26
Aquatic rescue and first aid training courses exempt from VAT
V0804-26
Las actividades económicas de un club deportivo están sujetas a IS e IVA, con exenciones específicas en servicios deportivos
V0556-26
Rental income from forming a non-profit association is subject to VAT and Corporate Tax
V0150-26
Membership fees for non-profit associations may be VAT-exempt
V2160-25
Possibility of applying fiscal neutrality regime in the merger of a commercial company by a non-profit association
V1772-25
Consortium fees may be VAT-exempt under specific conditions
V0593-25
Life insurance payouts for education costs are subject to Corporate Tax
V0550-25
Non-profit entity creating ethnography museum: IVA exemption if social character requirements met
V2341-24
Tax exemption for insurance distribution may apply to non-profit entities
V0482-24
Council's home delivery food service subject to VAT
V1380-23
Non-profit entities pay tax on economic activity income and may be subject to IAE
V3698-20
Non-profit associations can claim VAT exemption for services to members if they only charge statutory fees
V3128-20
Obligation to retain IRPF in urban property rental by non-profit entities
V1910-19
Religious entity must retain 19% on rental income from urban properties
V0870-19
Gift of property with assumption of mortgage debt may be exempt from corporate tax
V1491-16
Las entidades deportivas sin ánimo de lucro pueden estar sujetas a IVA en servicios que no estén directamente relacionados con la práctica deportiva
V3824-15
Las entidades sin ánimo de lucro pueden tener la condición de empresarios de IVA
V3822-15
Cultural services contracted by a non-profit may be subject to VAT in Spain
V3041-15
Disclosure of collaborator's participation not considered a service provision
V1448-15
Genealogical book management services subject to VAT
V0917-15
Foundation retains non-profit status for promoting a public event of exceptional interest
V3232-14
Rents from cultural events by an association may be taxable under IS, VAT and IAE
V3134-14
Free participation in SVE not considered economic activity
V1297-14
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