Consultation:
Is a fishermen’s guild a taxpayer liable for Corporation Tax?
Short response:
Yes. Fishermen’s guilds are public-law corporations that act as consultative bodies and collaborate with the Administration on matters of general interest relating to fishing activities and the marketing of fishery products. They have legal personality and full capacity to act in order to fulfil their purposes. They are therefore taxpayers liable for the tax.
As non-profit entities, they are subject to the regime for partially exempt entities established in Chapter XV of Title VII of the Consolidated Text of the Corporation Tax Act (TRLIS).
Long response:
For an extended response is required to use EasyTax
Normative:
Article 7 of the TRLIS, Royal Legislative Decree 4/2004 of 5 March 2004.
Article 9 of the TRLIS, Royal Legislative Decree 4/2004 of 5 March 2004.
Article 1 of Royal Decree 670/1978 of 11 March 1978.
ID:
124105
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