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Practical Manual of Companies 2022.

Entities partially exempt under Article 9.2 of the LIS

Those entities that choose to apply the tax regime for non-profit entities regulated in Title II of Law 49/2002 will be partially exempt from the Tax, provided they meet a series of requirements.

Non-profit entities are required to declare all of their income, exempt and non-exempt.

  1. List of non-profit entities
  2. Requirements
  3. Option to the non-profit scheme
  4. Waiver of non-profit status
  5. Catholic Church and other churches, denominations and religious communities