¿A qué tipo tributan los fondos de pensiones regulados en el texto refundido de la Ley de Regulación de los Planes y Fondos de Pensiones?
Los fondos de pensiones regulados en el texto refundido de la Ley de Regulación de los Planes y Fondos de Pensiones, aprobado por el Real Decreto Legislativo 1/2002, de 29 de noviembre, tributan al tipo del 0%.
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