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V2106-15 ·10 July 2015 ·consulta-vinculante Medium impact
Tax

Foundations may apply special tax regime if funds are allocated to other entities under monitoring and control

An entity inquired whether it could apply the tax regime of Law 49/2002 without directly carrying out general interest activities. The DGT ruled that this is possible if funds are allocated to other entities subject to the same law and the foundation performs an active role of monitoring and control.

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2015-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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