🇪🇸 Spain
In force 66 units

Decreto Foral Legislativo 2/2023, de 24 de mayo, por el que se aprueba el texto refundido de las disposiciones del régimen tributario especial de las fundaciones y otras entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.

X 16401/boees-x-boe-a-2023-16401

Sistema tributario

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Article-level history is being prepared

The official source publishes these consolidated versions; article-by-article changes will appear here as soon as they are processed.

  1. Dec 31, 2024 Current
  2. Dec 29, 2023 Consolidated
  3. Jun 13, 2023 Original