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V1042-15 ·6 April 2015 ·consulta-vinculante Medium impact
Tax

Income from a Special Employment Centre may be exempt from Corporation Tax if the foundation complies with Law 49/2002

A foundation sought clarification on whether agricultural production activities carried out by workers with disabilities in its Special Employment Centre qualify as exempt economic activity. The DGT indicates that, provided the entity meets the requirements of Law 49/2002, such income could be exempt as it falls under assistance to persons with disabilities.

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2015-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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