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V0445-15 ·4 February 2015 ·consulta-vinculante Medium impact
Tax

Foundations may qualify for the special regime under Law 49/2002 if Article 3 requirements are met

A foundation has requested clarification on whether its food distribution and minor accommodation projects qualify for the special tax regime under Law 49/2002. The Directorate-General for Taxes (DGT) indicates that such activities may be classified as purposes of general interest, provided all legal requirements are satisfied.

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2015-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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