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2021 Corporation Tax practical guide.

Entities partially exempt under Article 9.2 of the LIS

Entities that opt to apply the tax regime of non-profit organisations regulated in Title II of Act 49/2002 will be partially exempt from the Tax, provided that they meet a number of requirements.

Non-profit entities are obliged to declare for all their exempt and non-exempt income:

  1. List of non-profit organisations
  2. Requirements
  3. Option to the non-profit scheme
  4. Waiver of non-profit status
  5. Catholic Church and other churches, denominations and religious communities