Tax system for non-profit organisations

1. Application of the tax regime for non-profit entities

Corporation Tax taxpayers to whom the tax regime provided for in Title II of Law 49/2002 , of December 23, on the tax regime for non-profit entities, applies. and tax incentives for patronage, will be recorded in boxes [00391] and [00392] "Tax regime for non-profit entities (Law 49/2002)" on page 13 of form 200 the following corrections to the accounting result:

• In box [00392] of reductions, they will include the income obtained in the tax period that, by application of the special regime, is exempt or that should not be counted to determine the tax base of the tax. Among these incomes, we can mention the following:

  • Those derived from donations and donations received to collaborate in the purposes 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 non-exempt economic exploitation.

  • The subsidies , except those intended to finance the carrying out of non-exempt economic operations.

  • Those coming from the movable and real estate assets of the entity .

  • Those derived from acquisitions or transfers, by any title, of goods or rights, including those obtained on the occasion of the dissolution and liquidation of the entity.

  • Those obtained in the exercise of exempt economic operations in accordance with the provisions of article 7 of Law 49/2002, of December 23, on the tax regime of non-profit entities and of tax incentives for patronage.

  • Those that, in accordance with tax regulations, must be attributed or imputed to the entity, and that come from exempt income included in any of the previous sections.

• In the box [00391] of increases, the non-deductible items will be included for the determination of taxable income. These non-deductible items, in addition to those established by the general Corporate Tax regulations, are the following:

  • The expenses attributable, exclusively, to exempt operations . In accordance with the wording of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, expenses partially attributable to non-exempt income will be deductible in the percentage they represent. the income obtained in the exercise of non-exempt economic operations with respect to the total income of the entity.

  • The amounts destined for the amortization of assets not assigned to the activities subject to tax.

    In the case of assets partially assigned to the performance of exempt activities, the amounts allocated to the amortization of the portion of the assets assigned to the performance of said activities.

  • The amounts that constitute application of results and, in particular, the surpluses of non-exempt economic exploitations.

2. Contributions and collaboration in favor of non-profit entities

In boxes [00250] and [00251] "Contributions and collaboration in favor 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 December 23, on the tax regime of non-profit entities and tax incentives for patronage, the entities that have made the donations, donations or contributions referred to in article 17 of said law must include in box box [00251] of reductions, the positive income subject to Corporation Tax, revealed on the occasion of said donations, donations and contributions , since they are exempt.

• Likewise, in accordance with the provisions of articles 25 and 26 of Law 49/2002 , they will be included as decreases in box [00251] , the amounts corresponding to the following contributions and expenses, as deductible to determine the tax base of the Tax:

  • Financial aid provided to entities benefiting from patronage , within the framework of business collaboration agreements in activities of general interest, when such entities undertake in writing to disseminate, in any media, the participation of the collaborator in these activities.

  • Expenses made for purposes of general interest , such as, among others, those for the defense of human rights, for victims of terrorism and violent acts, for social assistance and social inclusion, civic, educational, cultural, scientific, sports, health, labor, institutional strengthening, cooperation for development, promotion of volunteering, promotion of social action, defense of the environment, promotion and care for people at risk of exclusion for physical, economic or cultural reasons, promotion of constitutional values and defense of democratic principles, promotion of tolerance, promotion of the social economy, development of the information society, scientific research , technological development or innovation and its transfer to the productive fabric as a driving element of business productivity and competitiveness.