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2021 Corporation Tax practical guide.

List of non-profit organisations

Regulation: Article 2 Act 49/2002

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

  1. Foundations.

  2. Associations declared to be of public use.

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

  4. Spanish sports federations, regional sports federations integrated into those, the Spanish Olympic Committee and the Spanish Paralympic Committee.

  5. Federations and associations of non-profit organisations referred to in the above letters.

  6. Non-resident entities in Spanish territory that operate in the same with a permanent establishment and are similar to those provided for in the above letters.

    Those entities resident in a non-cooperative jurisdiction will be excluded, except in the case of a Member State of the European Union and it is proven that their constitution and operations are in accordance with valid economic reasons.

  7. Companies 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 area of tax information exchange under the terms set out in Act 58/2003 of 17 December, General Tax , which is applicable, without permanent establishment in Spanish territory, which are similar to any of those provided for in the above letters.

    Any entities resident in a non-cooperative jurisdiction will be excluded, unless it is proven that their constitution and operations are based on valid economic reasons.