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V0572-15 ·12 February 2015 ·consulta-vinculante Medium impact
Tax

Social entities must file form 347 for non-exempt acquisitions

A religious congregation asks whether it must file form 347 for its social activities and how to declare received subsidies. The DGT clarifies that acquisitions of goods and services outside exempt activities must be declared, and operating subsidies are included in corporate tax base, unless exempted by Law 49/2002.

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2015-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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