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V1438-18 ·29 May 2018 ·consulta-vinculante Medium impact
Tax

A public law corporation cannot benefit from the Law 49/2002 regime due to its legal form

A public law corporation under the Regional Government of Andalusia has requested clarification on whether it can apply the tax regime for non-profit entities established by Law 49/2002. The Directorate-General for Taxes (DGT) has ruled that it cannot, as the corporation does not possess any of the legal forms required by said law.

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2018-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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