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An NGO registered in the Registry of Non-Governmental Organisations for Development has enquired whether it must be declared of public utility to access the special tax regime. The Directorate-General for Taxes (DGT) responds that it must take the legal form of a foundation or an association declared of public utility and comply with the requirements set out in Article 3 of Law 49/2002.
Cuestión planteada Si una organización no gubernamental a las que se refiere la ley 23/1998 con forma jurídica de asociación, debe cumplir con el requisito de haber sido declarada de utilidad pública para poder aprovecharse del régimen fiscal especial de las entidades sin fines lucrativos tal y como establece el apartado c) del artículo 2 de la Ley 49/2002, o si por el contrario dichas organizaciones no gubernamentales ya se consideran de utilidad pública prescindiendo en estos casos de la declaración formal.
Para ser considerada entidad sin fines lucrativos bajo la Ley 49/2002, las ONG de desarrollo deben adoptar la forma jurídica de fundación o de asociación declarada de utilidad pública. Además, deben cumplir todos los requisitos del artículo 3 de dicha ley, como perseguir fines de interés general y destinar el 70% de sus rentas a sus fines. Si cumplen estos requisitos y optan por el régimen, este será de aplicación indefinida.
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