Entities partially exempt from article 9.3 of the LIS

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

   Entities applying 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 colleges, the business associations, the official chambers and the workers' unions.

   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 Puertos del Estado and the respective Autonomous Communities.

      Remember:

      With effect for tax periods beginning on or after 1-1-2020 that did not end before 9-7-2020, Royal Decree-Law 26/2020, of July 7, eliminates the reference to the Port Authorities that are no longer considered partially exempt entities, becoming taxed under the general corporate income tax regime.

3. These entities have the obligation to declare all of their income, exempt and non-exempt, unless they simultaneously meet following requirements , in which case they will not 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.