¿Son las universidades privadas sujetos pasivos totalmente exentos del Impuesto sobre Sociedades?
Las universidades privadas no tienen la condición de entidades totalmente exentas del Impuesto sobre Sociedades, al no estar incluídas entre las entidades a las que el artículo 9.1 del texto refundido de la ley del impuesto confiere tal consideración.
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