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V2921-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Funeral service income in a parish may be exempt from Corporation Tax if income limits are met

A parish has requested clarification on whether income from the management and maintenance of its cemetery is subject to Corporation Tax. The DGT has indicated that, as this is not a specifically exempt activity, it will only be exempt if it is auxiliary or of minor relevance according to income thresholds.

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2016-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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