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Practical Manual of Companies 2020.

Box 00001 Non-profit entity under the tax scheme Heading II Law 49/2002

This box will be marked by partially exempt entities that have chosen to apply, in the tax period being declared, the special tax regime for non-profit entities established in Title II of Law 49/2002 , of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

To know the particularities of these entities, see the section « Who is required to file the Corporate Tax return? » from Chapter 1 of this Practical Manual.