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Practical Handbook for Companies 2021

List of non-profit organisations

Regulation: Article 2 Law 49/2002

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

  1. The foundations.

  2. The associations declared of public utility.

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

  4. The Spanish sports federations, the regional sports federations integrated in them, the Spanish Olympic Committee and the Spanish Paralympic Committee.

  5. The federations and associations of the non-profit organisations referred to in the previous letters.

  6. The entities not resident in Spanish territory that operate in Spain with a permanent establishment and are similar to any of those listed in the previous paragraphs.

    Entities resident in a non-cooperative jurisdiction will be excluded from, unless they are in an EU Member State and their incorporation and operations are shown to be for valid economic reasons.

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

    Entities resident in a non-cooperative jurisdiction will be excluded from, unless their incorporation and operation can be shown to be for valid economic reasons.