List of non-profit entities

Regulation: Article 2 Law 49/2002

With effect from January 1, 2021, the list of entities that are considered non-profit is modified:

1. The foundations .

2. The declared associations of public utility .

3. The non-governmental development organizations referred to in Law 23/1998, of July 7, on International Cooperation for Development, provided they have any of the legal forms referred to the previous paragraphs.

4. The Spanish sports federations, the regional territorial sports federations integrated into them, the Spanish Olympic Committee and the Spanish Paralympic Committee.

5. The federations and associations of the non-profit entities referred to in the previous letters.

6. The entities not resident in Spanish territory that operate there with a permanent establishment and are analogous to some of those provided for in the previous letters.

   Those entities residing in a non-cooperative jurisdiction will be excluded , unless it is a Member State of the European Union and it is proven that its constitution and operations respond to valid economic reasons.

7. The entities resident in a Member State of the European Union or of other member States of the European Economic Area with which there is regulation on mutual assistance in matters of exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax, which is applicable, without permanent establishment in Spanish territory , which are analogous to any of those provided for in the previous letters.

   Those entities residing in a non-cooperative jurisdiction will be excluded , unless it is proven that their constitution and operations respond to valid economic reasons.