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A public entity established by an autonomous community law seeks clarification on its corporate tax exemption and obligation to file declarations. The DGT determines it qualifies as an autonomous body or entity of similar status, thus being exempt and exempt from filing declarations.
Cuestión planteada Si la entidad consultante estaría dentro de la exención total del Impuesto a que se refiere el artículo 9.1, y en ese caso, si existe alguna obligación de presentación de documentación a efectos tributarios o meramente declarativos.
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