4.2.78 Codes 00391 and 00392 tax regime for non-profit entities (Law 49/2002)

In keys [00391] (increases) and [00392] (decreases), taxpayers of the Corporate Tax to whom the tax regime provided for in Title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, applies, will record the corrections to the accounting result that arise as a consequence of the application thereof.

Thus, in key [00392] (decreases), they will include the income obtained in the tax period that, by application of the special regime, are exempt or that should not be computed for the determination of the taxable base of the tax. Among this type of income, the following should be mentioned:

• Those derived from donations and gifts received to collaborate in the objectives of the entity.

• Fees paid by members, collaborators or benefactors, provided that they do not correspond to the right to receive a benefit derived from non-exempt economic exploitation.

• Subsidies, except those intended to finance the implementation of non-exempt economic operations.

• Those from the entity's movable and immovable assets.

• Those arising from acquisitions or transfers, by any title, of assets or rights, including those obtained on the occasion of the dissolution and liquidation of the entity.

• Those obtained in the exercise of exempt economic operations in accordance with the provisions of article 7 of Law 49/2002.

• Those that, in accordance with tax regulations, must be attributed or imputed to the entity, and that come from exempt income included in any of the previous sections.

In key [00391] you will include the non-deductible items for determining taxable income. These non-deductible items, in addition to those established by the general regulations of the Corporate Tax, are the following:

• Expenses attributable exclusively to exempt operations. In accordance with the wording of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of December 24), expenses partially attributable to non-exempt income will be deductible in the percentage that the income obtained in the year of non-exempt economic operations represents with respect to the total income of the entity.

• Amounts allocated to the amortization of assets not affected by activities subject to tax.

  In the case of assets partially allocated to the performance of exempt activities, the amounts allocated to the amortization of the portion of the assets allocated to the performance of said activities.

• Amounts that constitute the application of results and, in particular, of the surpluses of non-exempt economic operations.