Skip to main content
Practical Manual of Companies 2020.

Box 00048 Pension fund Legislative Royal Decree 1/2002, of 29 November

The pension funds constituted and registered in the terms established by Royal Legislative Decree 1/2002, of November 29, which approves the consolidated text of the Law, must check this box of Regulation of Pension Plans and Funds, and which are subject to Corporate Tax at a zero tax rate as provided in article 30 of Royal Legislative Decree 1/2002.