List of non-profit entities

Regulation: Article 2 Law 49/2002

With effect from January 1, 2021, the list of entities that are considered non-profit is modified :

1. The foundations .

2. The associations declared of public utility .

3. The non-governmental development organizations referred to in Law 23/1998, of July 7, on International Cooperation for Development, provided that they have one of the legal forms referred to in the previous paragraphs.

4. The Spanish sports federations , the territorial sports federations at the autonomous level integrated into those, the Spanish Olympic Committee and the Spanish Paralympic Committee.

5. The federations and associations of non-profit entities referred to in the preceding letters.

6. The entities not resident in Spanish territory that operate therein with a permanent establishment and are analogous to some of those provided for in the previous letters.

   ## Entities resident in a non-cooperative jurisdiction will be excluded, except in the case of a Member State of the European Union and where it can be proven that their incorporation and operation are based on valid economic reasons.

7. Entities resident in a Member State of the European Union or in other Member States of the European Economic Area with which there are regulations on mutual assistance in matters of exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax Law, which is applicable, without permanent establishment in Spanish territory , which are analogous to any of those provided for in the previous letters.

   ## Entities resident in a non-cooperative jurisdiction will be excluded, unless it is proven that their incorporation and operation respond to valid economic reasons.