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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

Cuestión planteada 1º) Si se puede aplicar por parte de la asociación no declarada de utilidad pública y perteneciente a un organismo autónomo local la Ley 49/2002, de 27 de noviembre, de entidades sin ánimo de lucro y de los incentivos fiscales al mecenazgo.

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