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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 171 results.
Non-Profit Entities: DGT doctrinal evolution
evolution::entidades-sin-fines-lucrativos
Deduction allowed for donations to public universities if irrevocable and charitable
V5329-26
Foreign private research grants not exempt from IRPF
V5326-26
Donors cannot claim deductions if donation not for public utility
V5334-26
50% rental reduction possible if property is for a specific physical person
V5331-26
Day and 24-hour care income may be exempt if aligned with entity's purpose
V5180-26
Charities can claim deductions for live performances and benefit from a 10% tax rate on non-exempt income
V5045-26
45% deduction for donations possible if amounts remain equal or increase
V1621-26
250 euro cap applies to total donations, not per charity
V1565-26
Charities under Law 49/2002 may claim live performances deduction
V5029-26
Entities under Law 49/2002 may claim entertainment deductions if their activity is a non-profit economic operation
V5031-26
Home meal delivery with co-payment may be exempt from Corporate Tax
V5020-26
Financial expenses can be deducted from rental income if linked to property rehabilitation
V0998-26
Beasiswa exemption requires studies to lead to official qualification
V0917-26
70% rental reduction available for public or non-profit tenants
V0542-26
Rents of a non-profit association exempt if not from economic activity
V0411-26
An association must register in the IAE if it carries out food supply activities for its members
V0362-26
10% VAT applies to artist and technician services if association organises performance
V0304-26
VAT exemption in training depends on subjects being in official study plans
V2594-25
Exención de la ganancia patrimonial por donación de una obra de arte a un Ayuntamiento
V2478-25
Possibility of applying fiscal neutrality in transferring a commercial society to a single shareholder (foundation)
V2427-25
Requirements for the 70% reduction on residential property rental to non-profit entities
V1928-25
PhD research grant subject to IRPF unless classified as public grant for regulated studies
V1820-25
Gift of property to a municipality exempt from corporate tax and allows charitable deduction
V1778-25
Income from disability assistance charities may be exempt from corporate tax
V1590-25
Revenue from sponsorship may be exempt from VAT if covered by enterprise collaboration agreements
V1342-25
The donation of food to a foundation is subject to VAT as self-consumption if a prior deduction was made
V0735-25
The establishment of a Compensation Board does not constitute a transfer of assets and, in principle, is not subject to corporate operations or Stamp Duty
V0003-25
Cultural foundation: deduction under article 36.3 LIS for live performances and article 39.7 LIS for investors; base calculation with public grants and transfers
V2397-24
Possibility of applying the residential lease tax reduction when the tenant is a foundation
V2354-24
70% tax reduction on residential rent may apply if the tenant is a non-profit entity under certain conditions
V2263-24
Trade union fees do not qualify for tax relief on donations in Personal Income Tax
V2256-24
Income from online training activities of a foundation may be exempt from Corporation Tax
V2260-24
Fees paid by a lawyer under an enterprise collaboration agreement are deductible expenses
V2222-24
0% VAT rate applies to goods donated to non-profit organisations
V2135-24
A non-profit entity may act as the dominant entity of a VAT group under certain requirements
V2125-24
Ordinary membership fees for public interest associations are non-deductible if they grant rights to members
V1952-24
Obligation to retain 15% of professional income for parishes
V1711-24
Income from association dissolution via global transfer of assets is exempt from Corporate Tax
V1577-24
Application of the 0% rate to donations of assets to non-profit entities (Law 49/2002)
V1494-24
Extraordinary contributions may be deductible if they are irrevocable, pure, and without consideration
V1211-24
A consortium cannot benefit from tax incentives for patronage under Law 49/2002
V1118-24
Income from sporting events may be exempt from Corporation Tax depending on nature and limits
V1177-24
Sale of charitable toys taxed at 10% if auxiliary activity limits are exceeded
V0928-24
Donations to foundations by employees may be tax-deductible if legal requirements are met
V0682-24
Donating real estate to non-profit organisations may be exempt from Personal Income Tax
V0541-24
Association fees may be deductible if they are contributions made as gifts for public utility purposes
V0609-24
Donations to non-affiliated political parties may qualify for tax relief under the Patronage Law
V0365-24
Tax relief for donations in Personal Income Tax depends on the legal nature and purposes of the recipient entity
V0344-24
Medical research grants are not exempt from Personal Income Tax if they fail to meet LIRPF requirements
V0281-24
Vocational training grants not exempt from Income Tax are taxed as employment income with a 2% withholding tax
V0282-24
Forgiving mortgage debt may entitle parties to patronage tax relief and income tax exemptions
V3142-23
Income from animal adoption management is subject to Corporate Income Tax and VAT as it constitutes an economic activity
V2938-23
The 600 euro award for academic merit is taxed as employment income and is not exempt
V2863-23
Merger of a commercial company by a religious entity may qualify for tax neutrality
V2782-23
Donations to religious orders may be tax-deductible if they meet Law 49/2002 requirements
V2736-23
Donations made by a foundation are not deductible expenses for Corporate Tax purposes
V2534-23
Contributions to commercial companies not subject to Law 49/2002 do not count as income for general interest purposes
V2369-23
Capital gains from donating real estate to entities under Law 49/2002 are exempt from Personal Income Tax
V2091-23
Exemption from withholding tax on income attributed to community of property of non-profit entities
V1999-23
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