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A non-profit association has enquired whether its training income is exempt from Corporation Tax. The DGT has ruled that if the activity involves the organisation of material or human resources to provide services, it is considered economic exploitation and the income will be subject to tax.
Question raised 1) Whether the activity carried out by the entity would fall within the framework established in Article 121 of the consolidated text of the Corporate Income Tax Law, approved by Royal Legislative Decree 4/2004, of March 5.
Non-profit entities that are not of public utility are partially exempt entities. Income derived from the corporate purpose shall be exempt, but income from economic activities shall not be. An economic activity is considered to be the organization of production means and human resources for the production or distribution of goods or services. If the training activity constitutes an economic activity, the income, donations, or fees intended to finance it shall be subject to tax.
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