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Non-profit organisations Law 49/2002. Presentation of annual financial report.

General Details

Denomination

Non-profit organisations Law 49/2002. Presentation of annual financial report.

Procedure type

Declarations and communications from interested parties

Subject

Taxes

Purpose

Submission to the AEAT of the annual economic report referred to in articles 3.10 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, and 3 of the Regulations for the development of the Law (approved by RD 1270/2003, of October 10).

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Report submitted by the interested party

Phases of the procedure/service

Start: Presentation of the annual financial report

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Real Decreto 1270/2003, de 10 de octubre,

    por el que se aprueba el Reglamento para la aplicación del Régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (BOE 23-octubre-2003)

  • Ley 49/2002, de 23 de diciembre,

    de Régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (BOE 24-diciembre-2002)