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V3576-15 ·18 November 2015 ·consulta-vinculante Medium impact
Tax

Income from scientific research and technological development may be exempt for foundations

An advanced technologies foundation has enquired whether its activities are exempt from Corporate Tax under Law 49/2002. The DGT indicates that research and technological development activities may be exempt provided they are carried out in fulfilment of the foundation's corporate purpose.

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2015-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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