Tax system for partially-exempt organisations
Taxpayers who are covered by this special regime of the partially exempt entities regulated in Chapter XIV of Title VII of the LIS, should complete in the boxes  and  "Partially exempt entities regime (Chapter XIV of Title VII LIS)" on page 13 of form 200:
In the box  of decreases, include the income obtained in the tax period which, by application of the provisions of the aforementioned regulations, are exempt from tax or which should not be computed for the determination of the taxable base of the tax.Among these incomes, we can mention the following:
Those that come from carrying out activities that constitute its object or specific purpose, as long as they are not considered as economic activities.
Those derived from acquisitions and transfers for profit, provided that both are obtained or carried out in fulfilment of their specific object or purpose.
Those that become apparent in the transfer for valuable consideration of assets assigned to the achievement of the object or specific purpose, when the total proceeds obtained are destined to new investments related to said corporate object or specific purpose.
A tener en cuenta:
In none of the three previous cases shall the correction be made for a decrease in the accounting result by means of the box  of decreases in the case of income from economic activities, income derived from assets or income obtained in transfers other than those indicated above.
The new investments must be made within the period between the year prior to the date of delivery or disposal of the asset and three years thereafter and must remain in the assets of the entity for 7 years, unless their useful life is in accordance with the depreciation method applied in accordance with Article 12.1 of the LIS.
In the box  of increases, the non-deductible items shall be included for the determination of the taxable income.These items not deductible, in addition to those established by the regulations for the general Corporation Tax, are the following:
The expenses exclusively attributable to exempt income.Expenses partially attributable to non-exempt income shall be deductible to the extent that the income obtained in the exercise of non-exempt economic activities represents a percentage of the total income of the entity.
Amounts constituting application of results and, in particular, of those intended to support exempt activities.
Income from the teaching activity of a private educational establishment is not exempt.The income derived from the teaching activity is considered to be income from economic exploitation and, therefore, the exemption does not apply to it.