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.