2.7.1 Entity type
- 2.7.1.1 Non-profit entity covered by the tax regime Title II Law 49/2002
- 2.7.1.2 Partially exempt entity
- 2.7.1.3 Unions, federations and confederations of cooperatives
- 2.7.1.4 Variable capital investment company or financial investment fund
- 2.7.1.5 Real estate investment company or real estate investment fund
- 2.7.1.6 Communities holding neighboring forests in common hands
- 2.7.1.7 Foreign securities holding entity
- 2.7.1.8 Spanish economic interest group or temporary union of companies
- 2.7.1.9 European economic interest grouping
- 2.7.1.10 Protected cooperative
- 2.7.1.11 Specially protected cooperative
- 2.7.1.12 Rest of cooperatives
- 2.7.1.13 Permanent establishment
- 2.7.1.14 Large company
- 2.7.1.15 Credit institution
- 2.7.1.16 Insurance entity
- 2.7.1.17 Venture capital entities
- 2.7.1.18 Regional industrial development societies
- 2.7.1.19 Reciprocal guarantee or re-guarantee company
- 2.7.1.20 Pension Fund Royal Legislative Decree 1/2002, of November 29
- 2.7.1.21 Mutual insurance or social security mutual society
- 2.7.1.22 Securitization funds or assets
- 2.7.1.23 Patrimonial entity
- 2.7.1.24 Diocese, religious province or ecclesiastical entity that integrates minor entities dependent on them