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Practical Manual of Companies 2021.

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 required to declare for the Corporate Tax the all of your income, exempt and non-exempt .

Non-profit entities that choose to apply this special regime must notify the Tax Administration of their option through the corresponding census declaration , as established in article 1.1 of Royal Decree 1270 /2003, of October 10, which approves the Regulation for the application of the tax regime for non-profit entities and tax incentives for patronage.

To take into account :

To communicate their option to apply the tax regime for non-profit entities of Title II of Law 49/2002, these entities must present form 036 and check box [135] on page 1 and boxes [651] and [653] on page 6 of said model.

Regarding the Corporate Tax declaration , these entities, in order to communicate that they have opted for said regime in the tax declaration period, must mark the box [00001] «Non-profit entity covered by the tax regime Title II Law 49/2002» on page 1 of form 200.

This special tax regime will apply to the tax period that ends after the date of submission of the census declaration in which the option is contained and to subsequent ones, as long as the entity does not renounce the regime.

Non-profit entities that have not chosen to apply the tax regime established in Title II of Law 49/2002, will apply the regime of entities partially exempt from article 9.3 of the LIS regulated in Chapter XIV of Title VII of the LIS , being obliged to declare for all of their income, 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 take into account :

When these non-profit entities apply the regime of partially exempt entities of article 9.3 of the LIS, they will mark box [00002] “Partially exempt entity” on page 1 of form 200 , instead of the box [00001] "Non-profit entity covered by the tax regime Title II Law 49/2002".