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Practical Manual for Companies 2023.

Box 00001 Non-profit entity under the tax scheme Heading II Law 49/2002

This box will be checked by partially exempt entities that have chosen to apply, in the tax period to be declared, the special tax regime for non-profit entities established in Title II of Law 49/2002 , of December 23, on the tax regime for non-profit entities and tax incentives for patronage.