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V2339-24 11 November 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad parcialmente exenta

Non-profit association income subject to Corporation Tax and VAT if derived from economic activity or price-linked subsidies

A non-profit association has requested clarification regarding the tax treatment of its income and subsidies. The DGT clarifies that if income is derived from an economic activity, it will be subject to Corporation Tax and, if there is a direct link to the price, to VAT.

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