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A public business entity in the Balearic Islands has requested clarification on whether it must file a Corporation Tax return and how to treat subsidies. The Directorate General for Taxes (DGT) has ruled that, as it is neither an autonomous body nor an entity of similar nature, it is subject to the tax and must declare all its income.
Cuestión planteada Si existe obligación de presentar declaración del Impuesto sobre Sociedades. En su caso, cuál es el tratamiento a efectos de dicho impuesto, de las diferentes subvenciones a la explotación y de capital recibidas por la entidad consultante para financiar su actividad.
Las entidades públicas empresariales con personalidad jurídica propia son contribuyentes del Impuesto sobre Sociedades. Al no ser organismos autónomos ni entidades de derecho público de análogo carácter, no gozan de la exención total ni parcial. Por tanto, están obligadas a presentar la declaración y deben imputar las subvenciones siguiendo el criterio de imputación contable establecido en la normativa de registro y valoración.
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