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V1399-20 13 May 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sujeto pasivo

Associations are subject to Corporation Tax from the granting of their founding charter, provided they generate income

A non-profit association has enquired whether it becomes a taxpayer for Corporation Tax purposes from the date of its constitution or from its registration in the Registry. The DGT has ruled that legal personality is acquired upon the granting of the founding charter, at which point the tax obligation arises if income is generated.

The question raised

Question raised 1) From which date would the consulting association be considered a taxable person for Corporate Income Tax purposes, from the date of its constitution or from the date of its registration in the Registry of Associations.

The DGT's ruling

The association is a taxpayer for Corporate Income Tax purposes from the granting of its founding deed, as this is when it acquires legal personality. Registration in the Registry of Associations has only publicity effects. The status of taxpayer will depend on whether the entity generates income.

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