Skip to main content

New regulations for 2023

Skip information index

Main tax changes 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 2024 the following changes are introduced:

  • Update exempt economic activities in IS .

    Article 7 of Law 49/2002 is amended by article 129, section Two of Royal Decree-Law 6/2023, updating the list of economic activities that , when carried out by non-profit entities, can enjoy exemption from Corporate Tax . Specifically:

    • The actions for the social and labour insertion of people at risk of social exclusion and the activities for the education of people with high abilities are incorporated.

    • It is detailed that economic operations for research, development and innovation will be exempt as long as they are activities defined in accordance with the provisions of article 35 of Law 27/2014, of November 27, on Corporate Tax.

  • Deduction in the fee in IS .

    Article 20 of Law 49/2002 is amended by Article 129, Section Seven of Royal Decree-Law 6/2023, as follows:

    • The deduction percentage applicable to the Corporate Tax rate is increased in the case of a donor or contributor who is a legal entity, from 35% to 40% , to enhance the incentive.

    • 1## 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 that of the immediately preceding fiscal year ## is reduced from four to three years, in order to access the 10-point increase in the deduction percentage, which percentage is increased to 50% . The aim is to improve the tax incentive, encouraging the realization of continuous donations, in time and amount, in favor of the same entity that benefits from patronage, in order to provide greater stability to the financing of this type of entities.

    • Finally, is increased by five percentage points, going from 10 to 15%, the limit that operates on the taxable base of the period, for the purposes of determining the deduction base.

Real Decreto-ley 6/2023, de 19 de diciembre,

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.