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A query was raised regarding whether a civil society engaged in pharmacy activities is subject to Corporate Tax. The DGT ruled that, as health regulations prevent such entities from being owners of a pharmacy, the entity lacks a commercial purpose and must instead be taxed under Personal Income Tax.
This ruling clarifies the tax regime for civil societies in the pharmaceutical sector, confirming that their lack of commercial capacity under health laws necessitates taxation via income tax attribution rather than corporate tax.
The tax team reviews your specific situation.
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