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

This box must be checked by pension funds established and registered under the terms established by Royal Legislative Decree 1/2002, of November 29, approving the revised text of the Law on the Regulation of Pension Plans and Funds, and which, according to the provisions of article 29.5 of the LIS, are taxed in Corporate Income Tax at a zero tax rate.