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V5240-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Registration in the Mercantile Registry does not exempt a civil society from Corporate Tax

A civil society inquired whether registering with the Mercantile Registry would remove it from the commercial sphere and exempt it from Corporate Tax. The DGT ruled that, despite performing professional activities, its corporate purpose is commercial in nature and it does not meet the requirements of the Professional Societies Act.

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2016-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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