Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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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)

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