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V1590-25 9 September 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidades sin fines lucrativos

Income from disability assistance charities may be exempt from corporate tax

A foundation working in the integration of people with disabilities seeks clarification on the exemption of its income. The DGT states that grants and donations may be exempt, and income from economic activities may be exempt if it relates to the assistance or employment integration of people with disabilities.

The question raised

Whether the exemptions provided for in Articles 6.1.a) and c) and 7.1.d) of Law 49/2002 are applicable in relation to the tax treatment of income obtained within the framework of Corporate Income Tax.

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