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Form 200. Corporate Income Tax Declaration 2019

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

In the codes [00391] (increases) and [00392] (decreases), the taxpayers of the Corporate Tax to whom the tax regime provided for in Title II of Law 49/2002, of December 23, of tax regime for non-profit entities and tax incentives for patronage, will record, completing, where appropriate, their corresponding breakdown boxes, the corrections to the accounting result that arise as a consequence of its application.

Thus, in the code [00392] (decreases), they will include the income obtained in the tax period that, due to the application of the special regime, is exempt or that should not be computed for determining the tax base of the tax. It is worth mentioning, among this type of income, the following:

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

  • Fees paid by associates, 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 carrying out of non-exempt economic operations.

  • Those from the movable and real estate assets of the entity.

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

  • Those obtained in the exercise of exempt economic exploitations 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.

Key [00391] will include non-deductible items for determining taxable income. These non-deductible items, in addition to those established by the general Corporate Tax regulations, 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 exercise of non-exempt economic operations represents with respect to the total income of the entity.

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

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

  • The amounts that constitute the application of results and, in particular, the surpluses of non-exempt economic holdings.