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V0150-26 27 January 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · entidad parcialmente exenta

Rental income from forming a non-profit association is subject to VAT and Corporate Tax

A non-profit association asks whether its training in dance movement therapy is exempt from VAT and how it is taxed under Corporate Tax. The DGT determines that the activity constitutes an economic activity, thus making the income subject to both taxes.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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