Option to the non-profit scheme
Regulation:Article 13 Law 49/2002
The non-profit entities that choose to apply the special tax regime established in Title II will be obliged to declare for corporate income tax purposes all their income, both exempt and non-exempt.
Non-profit entities that choose to apply this special regime must notify the tax authorities of their choice by means of the corresponding census declaration, as established in Article 1.1 of Royal Decree 1270/2003, of 10 October, which approves the Regulations for the application of the tax regime for non-profit entities and tax incentives for patronage.
To be noted:
These entities to communicate their option to apply the tax regime for non-profit entities of Title II of Law 49/2002, must present the form 036 and tick the box  on page 1 and the boxes  and  on page 6 of the said form.
With regard to the corporate income tax return, these entities for must communicate that they have opted for this regime in the tax period of the tax return, they must tick the box  "Non-profit entity under tax regime Title II Law 49/2002" on page 1 of form 200.
This special tax regime shall apply to the tax period ending after the date of filing the tax return containing the option and to subsequent tax periods, as long as the entity does not renounce the regime.
Non-profit entities that have not opted to apply the tax regime established in Title II of Law 49/2002, will apply the regime of the partially exempt entities of Article 9.3 of the LIS regulated in Chapter XIV of Title VII of the LIS, being obliged to declare all their income, both exempt and non-exempt, except when they meet the requirements of Article 124.3 of the LIS, in which case they are not obliged to declare.
To be noted:
When these non-profit entities apply the regime for partially exempt entities of Article 9.3 of the LIS, they shall tick the box  "Partially exempt entity" on page 1 of form 200, instead of the box  "Non-profit entity receiving tax regime Title II Law 49/2002".