What does it certify?

The issuance of this certificate confirms that the entity has notified the AEAT of its choice for the tax regime regulated by Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

This certificate states that the tax authorities have been informed of the option to apply the special tax regime regulated in Title II of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, and that they have not renounced it for the next tax period.

This certificate accredits the aforementioned option to those who pay or pay income exempt under Law 49/2002, so that no withholding or payment on account is made in accordance with the provisions of Article 12 of the aforementioned Law, provided that the requirements for these entities set out in Article 3 of the Law are met and the regime has not been waived.