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Partial Exemption: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine Medium confidence 39 rulings · 2014–2026

Current position

Non-profit entities that are not declared to be of public utility are taxed under the partial exemption regime of Corporate Income Tax (IS). Income obtained through onerous acquisitions is exempt if it fulfills the social purpose and does not constitute economic activities. In gratuitous acquisitions, the market value must be included in the tax base.

The DGT's position remains constant regarding the application of the partial exemption regime for non-profit entities that do not hold the status of public utility. The rulings confirm that the exemption is limited to income that does not derive from economic activities and that compliance with the social purpose is a requirement for the exemption in onerous acquisitions.

Analysis based on 38 of 39 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V3539-19 26 Dec 2019

Unregistered non-profit associations may apply partial Corporate Tax exemptions

SG de Impuestos sobre las Personas Jurídicas
entidad sin ánimo de lucroexención parcialactividad económicaobjeto socialutilidad pública LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.2
Affects CompanyExpat · Non-residentIndividual
V2683-17 23 Oct 2017

A public limited company cannot apply for partial Corporation Tax exemption

SG de Impuestos sobre las Personas Jurídicas
entidades sin fines lucrativosexención parcialsociedad anónimacarácter mercantilentidades beneficiarias del mecenazgo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.3Ley 49/2002
Affects CompanyExpat · Non-residentIndividual
V2454-16 6 Jun 2016

UNED associated centres taxed on business income and income from movable capital

SG de Impuestos sobre las Personas Jurídicas
entidad sin ánimo de lucroexención parcialactividad económicarentas del patrimoniopersonalidad jurídica LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.a
Affects CompanyExpat · Non-residentIndividual

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