Waiver of non-profit status
Non-profit entities that have exercised the option for the tax regime established in Title II of Law 49/2002 may waive its application. The resignation, as established in article 1.2 of Royal Decree 1270/2003, will take effect from the tax period that begins after its presentation , which must be carried out with at least one month in advance of the beginning of that period, through the corresponding census declaration.
To take into account :
The waiver to the tax regime of Title II of Law 49/2002 will become effective by checking box [135] on page 1 and boxes [652] and [654] on page 6 of form 036.
In the Corporate Tax declaration , non-profit entities that have renounced the application of said regime will stop marking the box [00001] «Non-profit entity for profit under the tax regime Title II Law 49/2002» on page 1 of form 200, starting from the tax period that begins after the filing of the census declaration.
Non-profit entities that renounce the application of 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 entities renounce the application of the tax regime established in Title II of Law 49/2002, starting from the tax period that begins after the presentation of the census declaration of renunciation, they must mark box [00002] «Partially exempt entity» on page 1 of form 200, instead of box [00001] «Non-profit entity covered by the tax regime Title II Law 49/2002».