Non-profit organisations

With effect for tax periods beginning on or after January 1, 2021, Law 14/2021, of October 11, modifies the Second Final Provision of Royal Decree-Law 17/2020, of May 5, which modified article 2 of Law 49/2002, of December 23, to include within the list of non-profit entities , and which may thus be considered as entities benefiting from patronage , the non-resident entities that operate in Spanish territory through a permanent establishment and the entities resident in a Member State of the European Union or other Member States of the European Economic Area, provided that, in both cases, they are analogous to the rest of the non-profit entities. referred to in said article.