This tax is specific to non-profit legal entities.
The basis of this tax is the total assets owned by the entity.
Both physical assets (e.g. buildings) and intangible assets (e.g. copyrights) are taken into consideration.
A number of assets, such as real estate located abroad, are not included in this definition. With a few exceptions, no expenses or debts can be deducted from the total taxable assets.
The tax rate is 0.17% on the amount declared.
