Box 135. Tax regime title II Law 49-2002 [Model 036]

Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of December 24) regulates in its Title II the special tax regime of this type of entities (foundations, associations, etc.), which they can adopt in the manner established by regulation.

For more information, see the section "Special tax regime, Title II of Law 49/2002" of this guide.