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A trade union inquires about the tax treatment of amounts received as legal costs. The DGT determines that, if the union carries out an economic activity (such as providing legal advice through the organization of its own resources), such amounts shall be taxable income and not exempt.
Question raised: What would be the treatment for the trade union regarding the income of the amounts received as legal costs.
The income of a trade union is exempt if it arises from its social purpose and not from an economic activity. However, if the union organizes resources to provide legal advice or defense services, it is considered an economic exploitation. In this case, the legal costs received shall be income subject to Corporate Income Tax. Related expenses shall be deductible to the extent that they are attributable to non-exempt income.
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