Entities partially exempt under Article 9.2 of the LIS

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 report 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