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V1578-15 ·25 May 2015 ·consulta-vinculante Medium impact
Tax

Religious sisters' purchases for social assistance not to be declared in annual third-party operations statement

The DGT confirms that acquisitions for elderly care facilities falling within religious sisters' social assistance activities do not need to be declared in their annual third-party operations statement.

In 5 key points

How it affects those involved

Entities providing social assistance through religious sisters are exempt from declaring purchases made for such activities in their annual third-party operations statements.

Lifecycle

2015-05-25PublishedPublished 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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