Skip to content
V1118-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

A consortium cannot benefit from tax incentives for patronage under Law 49/2002

The DGT responds that a consortium composed of a municipality and a regional council cannot be a beneficiary, as it is not listed in the entities specified in Article 16 of Law 49/2002.

In 6 key points

How it affects those involved

Tax incentive eligibility for patronage is restricted to entities explicitly listed in Law 49/2002.

Lifecycle

2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact