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V1952-15 ·19 June 2015 ·consulta-vinculante Medium impact
Tax

Public entity exempt from corporate tax and no declaration required

A public entity established by an autonomous community law seeks clarification on its corporate tax exemption and obligation to file declarations. The DGT determines it qualifies as an autonomous body or entity of similar status, thus being exempt and exempt from filing declarations.

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Lifecycle

2015-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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