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Practical Handbook for Companies 2021

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

This box should be ticked for pension funds constituted and registered under the terms established by Royal Legislative Decree 1/2002, of 29 November, approving the revised text of the Pension Plans and Funds Regulation Act, and which, in accordance with the provisions of Article 29.5 of the LIS, pay corporation tax at a zero rate of taxation.