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A foundation has requested clarification on whether it can benefit from the tax regime under Law 49/2002 by carrying out general interest activities indirectly through other entities. The Directorate General for Tax (DGT) has ruled that this is permissible provided the recipient entities are also subject to the same law and the foundation maintains active monitoring and control over the projects.
This ruling provides legal certainty for foundations looking to scale their impact through collaborative networks, provided they maintain rigorous oversight of fund allocation.
The tax team reviews your specific situation.
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