Skip to main content
Practical Manual of Companies 2022.

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 that according to the provisions of article 29.5 of the LIS, they are taxed in Corporate Tax at a zero tax rate.