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
Presentation 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 for non-profit entities and tax incentives for patronage, and 3 of Regulations for the development of the Law (approved by RD 1270/2003, of October 10).
Responsible body
State Revenue Office
General information of 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 presented by the interested party
Phases of the procedure/service
Start: Presentation of the annual economic report
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic certificate, PIN code
Interactivity level
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)
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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)