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Practical Handbook for Companies 2021

Entities partially exempt under Article 9.3 of the LIS

  1. These entities apply the special regime for partially exempt entities of Chapter XIV of Title VII of the LIS.

    Entities applying this regime must tick box [00002] "Partially exempt entity" on page 1 of Form 200.

  2. The following are partially exempt entities

    1. The non-profit entities and institutions to which Title II of Law 49/2002 does not apply.

    2. The unions, federations and confederations of cooperatives.

    3. The professional associations, business associations, official chambers, trade unions.

    4. The employment promotion funds set up under Article 22 of Law 27/1984 of 26 July 1984 on reconversion and reindustrialisation.

    5. The Mutuas Colaboradoras de la Seguridad Social, regulated in the revised text of the General Social Security Law, approved by Royal Legislative Decree 1/1994, of 20 June.

    6. The public law entities Puertos del Estado and the respective entities of the Autonomous Communities.


      With effect for tax periods commencing on or after 1-1-2020 that have not ended before 9-7-2020, Royal Decree-Law 26/2020, of 7 July, eliminates the reference to the Port Authorities which cease to be considered as partially exempt entities, becoming taxable under the general corporate income tax regime.

  3. These entities have the obligation to declare all their income, both exempt and non-exempt, except when they meet the following requirements, in which case they are not obliged to declare:

    1. their total income does not exceed 75,000 euros a year.

    2. Revenue corresponding to non-exempt income shall not exceed €2,000 per year.

    3. All non-exempt income obtained is subject to withholding.