Option to the non-profit scheme
Regulation: Article 13 Act 49/2002
Non-profit entities that opt to apply the special tax regime established in Title II will be obliged to declare all their income, exempt and non-exempt by Corporation Tax.
Non-profit organisations that opt to apply this special scheme must notify the Tax Administration of their option through the corresponding census declaration , as set out in article 1,1 of Royal Decree 1270/2003 of 10 October, which approves the Regulation for the application of the tax regime for non-profit organisations and the tax incentives for patronage.
To be taken into account:
These entities to communicate their option to apply the tax regime of non-profit organisations under Title II of Act 49 / 2002, they must submit form 036 and mark the box [135] on page 1 and the boxes [651 ] and [653] on page 6 of that model.
As for the Corporation Tax return, these companies must communicate that they have chosen this regime in the period tax return, must tick the box [00001] "Non-profit entity under the tax regime Title II Act 49/2002" on page 1 of form 200.
This special tax regime will be applied to the tax period ending after the date of filing the census declaration containing the option and subsequent tax returns, as the entity does not waive the regime.
Non-profit organisations that have not chosen to apply the tax regime established in Title II of Act 49 / 2002, they will apply the regime of entities partially exempt from article 9,3 of the Spanish Corporation Tax Act regulated in Chapter XIV of the title VII of the LIS, and must be declared for all their exempt and non-exempt incomes, except when they comply with requirements of article 124,3 of the Spanish Corporation Tax Act, in which case they are not obliged to declare.
To be taken into account:
When these non-profit organisations apply the regime of partially exempt entities under article 9,3 of the Spanish Corporation Tax Act, they will tick the box [00002] "Partially exempt entity" on page 1 of form 200, instead of box [00001] "Non-profit entity receiving tax regime Title II Act 49/2002."