2.6.1 Entity type
- 2.6.1.1 Non-profit entity covered by the tax regime Title II Law 49/2002
- 2.6.1.2 Partially exempt entity
- 2.6.1.3 Variable capital investment company or financial investment fund
- 2.6.1.4 Real estate investment company or real estate investment fund
- 2.6.1.5 Communities holding neighboring forests in common hands
- 2.6.1.6 Foreign securities holding entity
- 2.6.1.7 Spanish economic interest group or temporary union of companies
- 2.6.1.8 European economic interest grouping
- 2.6.1.9 Protected cooperative
- 2.6.1.10 Specially protected cooperative
- 2.6.1.11 Rest of cooperatives
- 2.6.1.12 Permanent establishment
- 2.6.1.13 Large company
- 2.6.1.14 Credit institution
- 2.6.1.15 Insurance entity
- 2.6.1.16 Venture capital entities
- 2.6.1.17 Regional industrial development societies
- 2.6.1.18 Reciprocal guarantee or re-guarantee company
- 2.6.1.19 Pension Fund Royal Legislative Decree 1/2002, of November 29
- 2.6.1.20 Mutual insurance or social security mutual society
- 2.6.1.21 Securitization funds or assets
- 2.6.1.22 Patrimonial entity