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Form 200. Corporate Income Tax Declaration 2019

2.7.1.20 Pension Fund Royal Legislative Decree 1/2002, of November 29

This key will be marked by pension funds that, in accordance with the provisions of article 30 of RDLeg. 1/2002, of November 29, approving the revised text of the Law on the Regulation of Pension Plans and Funds, are subject to Corporate Tax at a zero tax rate.