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A religious confession has enquired whether it is required to file inheritance and gift tax returns. The DGT has ruled that, as a legal entity, it is not subject to this tax and must instead be taxed under Corporate Income Tax.
Cuestión planteada Si la confesión religiosa consultante está obligada a presentar autoliquidación por el Impuesto sobre Sucesiones y Donaciones por los bienes recibidos por herencia y donación.
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