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Administrative Procedures
General Information
- Name
-
Non-profit organisations Law 49/2002. Presentation of annual financial report.
- Type of procedure/service
- Declarations and communications of concerned parties
- Subject
- Taxes
- SIA code
- 200432
- Description
-
Presentation of the annual financial report to the AEAT (Tax Agency) referred to in Article 3.10 of Law 49/2002 of 23 December, on the tax regime of non-profit organisations and of tax incentives for patronage, and Article 3 of the Regulation implementing the Law (passed by Royal Decree 1270/2003 of 10 October).
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Business
- Documents
-
- Report presented by the interested party
- Deadline for resolution
-
None
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Does not apply
- Basic Regulations
-
- Ley 49/2002, de 23 de diciembre, de Régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (BOE 24-diciembre-2002)
- Real Decreto 1270/2003, de 10 de octubre, por el que se aprueba el Reglamento para la aplicación del Régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (BOE 23-octubre-2003)
- Ley 49/2002, de 23 de diciembre, de Régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (BOE 24-diciembre-2002)
- Place of submission
-
- Online.
- AEAT offices.
- Post Offices.
- Other places established in Article 16 of Law 39/2015.
- Stages of procedure
-
- Start: Presentation of the annual financial report
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Page update date:18/07/2023
