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V0731-23 ·27 March 2023 ·consulta-vinculante Medium impact
Tax

Mutual societies collaborating with Social Security entitled to 50% reduction in notary and registry fees

A mutual society collaborating with Social Security has requested clarification on whether it is exempt from notary and registry fees and charges. The Directorate-General for Legal Certainty (DGT) has ruled that, as they are assimilated to Social Security management entities, they benefit from absolute tax exemption, but remain subject to the 50% discounts established under fee regulations.

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2023-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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