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Personal income tax, corporate tax and non-resident income tax

The taxpayer will complete the corresponding section of this page, depending on whether he/she is a taxpayer of the Personal Income Tax (section A) or a taxpayer of the Corporate Tax (section B) or of the Non-Resident Income Tax corresponding to permanent establishments or entities in attribution abroad with a presence in Spanish territory (section C).

Special tax regime of Title II of Law 49/2002

This section will be completed when the taxpayer chooses to apply the tax regime regulated in Title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and incentives for patronage or wants to communicate the waiver of the same.