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Form 200. Corporate Income Tax Declaration 2019

2.7.1.2 Partially exempt entity

This key will be marked by taxpayers to whom, in the tax period being declared, the regime of partially exempt entities referred to in Chapter XIV of Title VII of the LIS has been applied. ##1##. In accordance with 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 for 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 Social Security Collaborating Mutual Funds, regulated in the consolidated text of the General Social Security Law, approved by the RDLeg. 1/1994, June 20.

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