Tax system for non-profit organisations
1.Application of the tax regime for non-profit organisations
Corporate Income Tax payers to whom the tax regime provided for in Title II of Law 49/2002, of 23 December, on the tax regime for non-profit entities and tax incentives for patronage, are applicable, shall enter in the boxes  and  "Tax regime for non-profit entities (Law 49/2002)" on page 13 of form 200 the following corrections to the accounting result:
In the box  of decreases, include the income obtained in the tax period that, by application of the special regime, are exempt or that should not be computed for the determination of the taxable base of the tax.Among these incomes, we can mention the following:
Those derived from the donations and donations received to collaborate in the aims of the entity.
Fees paid by members, collaborators or benefactors, provided that they do not correspond to the right to receive a benefit derived from a non-exempt economic exploitation.
The subsidies, with the exception of those intended to finance the realisation of non-exempt economic activities.
Those originating from the entity's movable and immovable assets .
Those deriving from acquisitions or transfers, by whatever title, of assets or rights, including those obtained on the occasion of the dissolution and liquidation of the entity.
Those obtained in the exercise of exempt economic exploitations in accordance with the provisions of Article 7 of Law 49/2002, of 23 December, on the tax regime for non-profit organisations and tax incentives for patronage.
Those which, in accordance with tax regulations, must be attributed or imputed to the entity, and which derive from exempt income included in any of the above sections.
In the box  of increases shall include the non-deductible items 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 attributable, exclusively, to the exempt transactions.In accordance with the wording of Law 49/2002, of 23 December, on the tax regime for non-profit organisations and tax incentives for patronage, expenses partially attributable to non-exempt income will be deductible in the percentage that the income obtained in the year from non-exempt economic activities represents with respect to the organisation's total income.
The amounts earmarked for the amortisation of assets not assigned to taxable activities.
In the case of assets and liabilities partially assigned to the carrying out of exempt activities, the amounts allocated to the depreciation of the portion of the asset and liability assigned to the carrying out of such activities.
Amounts constituting application of results and, in particular, of surpluses from non-exempt economic holdings.
2.Contributions and collaboration in favour of non-profit organisations
In the boxes  and  "Contributions and collaboration in favour of non-profit entities" on page 13 of form 200, the following corrections must be made to the accounting result:
In accordance with the provisions of article 23.1 of Law 49/2002, of 23 December, on the tax regime for non-profit organisations and tax incentives for patronage, organisations that have made the donations, gifts or contributions referred to in article 17 of this law must include in the box  of decreases, the positive income subject to corporate income tax, disclosed on the occasion of said donations, gifts and contributions, as they are exempt.
Likewise, in accordance with the provisions of articles 25 and 26 of Law 49/2002, the amounts corresponding to the following contributions and expenses will be included as reductions in the box , as they are deductible to determine the taxable base of the tax:
Financial aid given to entities benefiting from patronage, within the framework of business collaboration agreements in activities of general interest, when such entities undertake in writing to publicise, in any medium, the collaborator's participation in such activities.
Expenditure incurred for purposes of general interest, such as, among others, the defence of human rights, victims of terrorism and violent acts, social assistance and social inclusion, civic, educational, cultural, scientific, sports, health, labour, institutional strengthening, cooperation for development, promotion of volunteering, promotion of social action, defence of the environment, promotion and care for people at risk of exclusion for physical, economic or cultural reasons, promotion of constitutional values and defence of democratic principles, promotion of tolerance, promotion of the social economy, development of the information society, scientific research, development or technological innovation and its transfer to the productive fabric as a driver of productivity and business competitiveness.
The deduction of these contributions and expenses will be incompatible with other tax incentives provided for in Law 49/2002 that may be applicable to them.