Consorcios administrativos e impuesto sobre sociedadesEspecial consideración a los consorcios de ámbito local

  1. Carlos Javier Correcher Mato 1
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Journal:
Tributos locales

ISSN: 1577-2233

Year of publication: 2022

Issue: 156

Pages: 141-169

Type: Article

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Abstract

This paper analyzes the taxation of administrative consortiums in the Spanish Corporate Tax. In particular, it is verified that these entities are not full exempt and that they cannot benefit from the Tax Regime for Non-Profit Entities, despite the fact that they are non-profit institutions and pursue general interests. This situation determines the taxation of the consortiums in the Spanish Corporate Tax according to the Regime of Partially Exempt Entities, which is not appropriate for public entities whose wealth is totally affectionate to the fulfillment of the general interests of the nation

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