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Practical Handbook for Companies 2021

Non-profit entities

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