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V0775-23 ·31 March 2023 ·consulta-vinculante Medium impact
Tax

Mutual societies collaborating with Social Security must pay municipal fees and ICIO

A mutual society inquired whether its absolute tax exemption allows it to avoid paying municipal licence fees, the ICIO (Tax on Construction, Installations and Works), and regional health fees. The DGT ruled that they are not exempt from local fees or the ICIO regarding healthcare centres.

In 6 key points

How it affects those involved

This ruling clarifies that tax exemptions for mutual societies do not extend to local municipal fees or construction taxes, impacting their operational costs for healthcare facilities.

Lifecycle

2023-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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