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V2533-17 9 October 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidades sin ánimo de lucro

Non-declared public utility non-profit associations cannot apply Law 49/2002

A non-profit association linked to a local autonomous body has requested clarification on whether Law 49/2002 applies to it and its implications for Corporate Tax and Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it has not been declared of public utility, the law does not apply, although the regime for partially exempt entities under Corporate Tax does.

The question raised

1) Whether Law 49/2002, of November 27, on non-profit entities and tax incentives for patronage, may be applied by an association not declared to be of public utility and belonging to a local autonomous body.

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