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Practical guide for completing census form 036

Partial exemption from article 9.2 LIS

They will be partially exempt from Corporate Tax (boxes 624 and 644 “Date”) , under the terms set forth in Title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, the non-profit entities and institutions to which said Title applies. When these entities exercise the option for the Special tax regime provided for in this Title, they must also check box 651.

In this sense, they are considered non-profit entities , provided they meet certain legal requirements:

  1. The foundations.
  2. Associations declared of public utility.
  3. Non-governmental development organizations referred to in Law 23/1998, of July 7, on International Cooperation for Development, provided that they have one of the legal forms referred to in the preceding paragraphs.
  4. Delegations of foreign foundations registered in the Registry of Foundations.
  5. The Spanish sports federations, the regional sports federations integrated into them, the Spanish Olympic Committee and the Spanish Paralympic Committee.
  6. The federations and associations of non-profit entities referred to in the preceding paragraphs.