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V5006-26 2 June 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidades sin ánimo de lucro

Rents from economic activities of a non-profit association are subject to Corporate Tax

A non-profit association seeks clarification on the exemption regime. The DGT states that income from economic activities is taxable, even if carried out by members.

The question raised

Question raised The following is asked:

The DGT's ruling

Non-profit entities not included in Law 49/2002 are partially exempt from Corporate Income Tax. The exemption does not extend to income from economic activities, defined as the self-directed organization of means of production or human resources. If the entity carries out an economic activity, its income and the fees or donations intended to finance it shall be subject to tax. Expenses attributable exclusively to exempt income shall not be deductible.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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