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Practical Manual of Companies 2022.

Entities partially exempt from article 9.3 of the LIS

  1. These entities apply the special regime of entities partially exempt from Chapter XIV of Title VII of the LIS .

    Entities that apply this regime must check box [00002] “Partially exempt entity” on page 1 of form 200.

  2. They are partially exempt entities

    1. The entities and non-profit institutions to which Title II of Law 49/2002 does not apply.

    2. The unions, federations and confederations of cooperatives .

    3. The professional associations, the business associations, the official chambers and the trade unions workers.

    4. The employment promotion funds established under article twenty-two of Law 27/1984, of July 26, on reconversion and reindustrialization.

    5. The Mutual Collaborators of Social Security , regulated in the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20.

    6. The public law entities Ports of the State and the respective ones of the Autonomous Communities.


      With effects for tax periods starting on 1-1-2020 that have not ended before 7-9-2020, Royal Decree-Law 26/2020, of July 7, eliminates the reference to Port Authorities that are no longer considered as partially exempt entities, are now taxed under the general Corporate Tax regime.

  3. These entities have the obligation to declare for all of their income, exempt and non-exempt, except when they meet the following requirements , in which case they do not They will be required to declare:

    1. their total income does not exceed 75,000 euros a year.

    2. Revenue corresponding to non-exempt income shall not exceed €2,000 per year.

    3. All non-exempt income obtained is subject to withholding.