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Practical guide for completing census form 036

Partial exemption from article 9.3 LIS

The following will be partially exempt from Corporate Tax (box 625 and 645 “Date”) , under the terms set forth in Chapter XIV of Title VII of the Corporate Tax Law:

  1. Non-profit entities and institutions not included in the previous section.
  2. Unions, federations and confederations of cooperatives.
  3. Professional associations, business associations, official chambers, workers' unions.
  4. The employment promotion funds established under Article 22 of Law 27/1984, of July 26, on Reconversion and Reindustrialization.
  5. Mutual insurance companies for occupational accidents and occupational diseases of Social Security that meet the requirements established by their regulatory regulations.
  6. The public law entity Puertos del Estado and the Port Authorities.