2.6.3.18 Option of 0.7% of the full share for social purposes (DA 103ª Ley 6/2018)

This code will be used to expressly state the intention to allocate 0.7 percent of the total Corporate Tax rate to subsidize activities of general interest considered to be of social interest, as provided for in the One Hundred and Third Additional Provision of Law 6/2018, of July 3, on the General State Budget for 2018.

Therefore, this key can be used by taxpayers whose tax period ends on or after July 3, 2018 (date of entry into force of the aforementioned Law 6/2018, of July 3).