Regulation news 2023
Skip information indexMain tax innovations introduced by Royal Decree-Law 6/2023, of December 19, which modifies Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage
CORPORATION TAX
With effect from January 1, 2024 , the following modifications are introduced:
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Update exempt economic activities in IS .
Article 7 of Law 49/2002 is modified, by article 129 section Two of Royal Decree-Law 6/2023, updating the list of economic activities that , when developed by non-profit entities, can enjoy exemption from Corporate Tax . Specifically:
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The actions for socio-labor insertion of people at risk of social exclusion and the education activities for people with high abilities are incorporated.
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It is detailed that economic exploitations of research, development and innovation will be exempt as long as they are defined activities in accordance with the provisions of article 35 of Law 27/2014, of 27 of November, of the Corporate Tax.
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Deduction in the fee in IS .
Article 20 of Law 49/2002 is modified by article 129 section Seven of Royal Decree-Law 6/2023, in the following terms:
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The percentage of deduction applicable to the Corporate Tax payment is increased, in the case of a donor or legal entity contributor, which goes from 35 to 40% , to enhance the incentive.
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The number of fiscal years during which the donor or contributor must make donations to the same entity for an amount equal to or greater than those of the immediate fiscal year is reduced from four to three years previous , in order to access the increase of 10 points in the deduction percentage, percentage that is increased to 50% . The aim is to improve the tax incentive, encouraging the making of continued donations, in time and amount, in favor of the same beneficiary entity of patronage, in order to provide greater stability to the financing of this type of entities.
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Finally, is increased by five percentage points, going from 10 to 15%, the limit that operates on the tax base of the period, for the purposes of determining the base of the deduction.
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por el que se aprueban medidas urgentes para la ejecución del Plan de Recuperación, Transformación y Resiliencia en materia de servicio público de justicia, función pública, régimen local y mecenazgo.