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Form 200. Corporate Income Tax Declaration 2019

2.7.1.2 Partially exempt entity

This key will be entered by taxpayers to whom, in the tax period subject to declaration, the regime of partially exempt entities referred to in Chapter XIV of Title VII of the LIS has been applied. According to article 9.3 of the LIS, the following taxpayers will be partially exempt under the terms provided in Chapter XIV of Title VII:

  • Non-profit entities and institutions to which Title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, does not apply.

  • Unions, federations and confederations of cooperatives.

  • Professional associations, business associations, official chambers, workers' unions.

  • The employment promotion funds established under Article 22 of Law 27/1984, of July 26, on reconversion and reindustrialization.

  • The Collaborating Mutuals of Social Security, regulated in the consolidated text of the General Law of Social Security, approved by the RDLeg. 1/1994, of June 20.

  • The Public act entities Puertos del Estado, and those from Autonomous Communities, such as Port Authorities.