Waiver of non-profit status
Non-profit entities that have exercised the option for the tax regime established in Title II of Law 49/2002 may waive its application. The resignation, as established in article 1.2 of Royal Decree 1270/2003, will produce effects from the tax period that begins after its presentation, which must be carried out with at least one month in advance of the beginning of that period, through the corresponding census declaration.
To take into account :
The waiver to the tax regime of Title II of Law 49/2002 will be made effective by checking box [135] on page 1 and the boxes [652] and [654] on page 6 of form 036.
In the Corporate Tax declaration , non-profit entities that have renounced the application of said regime will stop marking the box [00001] "Non-profit entity covered by the tax regime Title II Law 49/2002" on page 1 of form 200, starting from the tax period that begins after the filing of the census declaration.
Non-profit entities that renounce the application of the tax regime established in Title II of Law 49/2002, will apply the the entities partially exempt from article 9.3 of the LIS regulated in Chapter XIV of Title VII of the LIS , being obliged to declare for all their income, exempt and non-exempt, except when they meet the requirements of article 124.3 of the LIS, in which case they are not required to declare.
To take into account :
When these entities renounce the application of the tax regime established in Title II of Law 49/2002, starting from the tax period that begins after the presentation of the census declaration of renunciation, they must mark box [00002] «Partially exempt entity» on page 1 of form 200, instead of box [00001] «Non-profit entity covered by the tax regime Title II Law 49/2002».