What does it certify?
With the issuance of this certificate, it is accredited that the entity has communicated to the AEAT the option for the tax regime regulated in Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.
This certificate states that it has communicated to the Tax Administration 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 it has 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.