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A federation of public utility social clubs asks whether it must file a Corporate Tax return even if it generates no profits. The DGT rules that if the entity has opted for the special regime under Law 49/2002, it is obliged to declare all its income, whether exempt or not.
Non-profit organisations opting for the special tax regime must ensure full compliance with reporting requirements for all income streams to avoid penalties.
The tax team reviews your specific situation.
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