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Practical Manual for Companies 2023.

Option to the non-profit scheme

Regulation: Article 13 Law 49/2002

Non-profit entities that choose to apply the special tax regime established in Title II will be required to declare of their income, exempt and non-exempt for Corporate Tax.

Non-profit entities that choose to apply this special regime must communicate to the tax authorities their option through the corresponding census declaration , as established in article 1.1 of Royal Decree 1270/2003, of October 10, which approves the Regulation for the application of the tax regime for non-profit entities and tax incentives for patronage.

Things to keep in mind :

These entities, in order to communicate their option to apply the tax regime for non-profit entities of Title II of Law 49/2002, must submit the model 036 and mark the box [135] on page 1 and the boxes [651] and [653] on page 6 of said model.

Regarding the Corporate Tax declaration , these entities, in order to communicate that they have opted for said regime in the tax declaration period, must check the box [00001] "Non-profit entity covered by tax regime Title II Law 49/2002" on page 1 of form 200.

This special tax regime will apply to the tax period that ends after the date of filing of the census declaration containing the option and to subsequent periods, as long as the entity does not renounce the regime.

Non profit entities that have not chosen to apply the tax regime established in Title II of Law 49/2002 will apply the regime for partially exempt entities in article 9.3 of the LIS regulated in Chapter XIV of VII of the , and are required to file a declaration for all their income, both 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 file declaration.

Things to keep in mind :

When these non-profit entities apply the regime for partially exempt entities of article 9.3 of the LIS, they will mark box [00002] "Partially exempt entity" on page 1 of form 200, instead of box [00001] "Non-profit entity covered by tax regime Title II Law 49/2002".