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Form 200. Corporate Income Tax Declaration 2019

2.7.1.1 Non-profit entity covered by the tax regime Title II Law 49/2002

This code will be marked by taxpayers to whom, in the tax period to which the declaration refers, the special corporate tax regime provided for in Law 49/2002, of December 23, on the tax regime of entities, has been applied. non-profit organizations and tax incentives for patronage.

Non-profit organisations

The tax regime established in Law 49/2002 involves a set of subjective advantages, applicable to non-profit entities that meet certain requirements.

The following are considered non-profit entities as established in article 2 of Law 49/2002:

  • the foundations.

  • associations declared of public utility.

  • the non-governmental development organizations referred to in Law 23/1998, of July 7, on International Cooperation for Development, provided they have one of the legal forms referred to in the previous paragraphs.

  • the delegations of foreign foundations registered in the Registry of Foundations.

  • the Spanish sports federations, the regional territorial sports federations integrated into them, the Spanish Olympic Committee and the Spanish Paralympic Committee.

  • the federations and associations of the non-profit entities referred to in the previous paragraphs.

The requirements that non-profit entities must meet, for the purposes of applying Law 49/2002, are the following:

  1. Pursue purposes of general interest such as the defense of human rights, the promotion of the social economy, scientific research, among others.

  2. Allocate to the realization of these purposes at least 70 percent of the income and income indicated in article 3.2 of Law 49/2002 and the rest of the income and income to increase the capital endowment or reserves, within the period included. between the beginning of the year in which the respective income and income were obtained and the four years following the close of said year.

  3. That the activity carried out does not consist of the development of economic exploitations unrelated to its statutory object or purpose.

  4. That the founders, associates, trustees, statutory representatives, members of the governing bodies and the spouses or relatives up to the fourth degree inclusive of any of them are not the main recipients of the activities carried out by the entities, nor do they benefit from special conditions to use their services.

  5. That the positions of employer, statutory representative and member of the governing body be free, with the exceptions provided for in the aforementioned Law 49/2002.

  6. That, in the event of dissolution, its assets are allocated in their entirety to any of the entities considered as beneficiaries of patronage for the purposes provided for in articles 16 to 25 of this Law 49/2002, or to public entities of a non-foundational nature that pursue purposes of general interest, and this circumstance is expressly contemplated in the founding business or in the statutes of the dissolved entity.

  7. That they are registered in the corresponding registry.

  8. That they comply with the accounting obligations provided for in the regulations by which they are governed or, failing that, in the Commercial Code and complementary provisions.

  9. That they comply with the accountability obligations established by their specific legislation. In the absence of specific legal provision, they must render accounts within six months of the end of their fiscal year before the public body in charge of the corresponding registry.

  10. That they annually prepare an economic report in the terms indicated in Law 49/2002.