Qué es este apoyo
Proyectos sociales
A special tax regime for qualifying nonprofit entities under Ley 49/2002, covering corporate income tax and certain local taxes.
Quién puede solicitar
Organizaciones
Only qualifying legal forms and entities meeting the statutory public-interest, income-use, governance, registration and reporting conditions are eligible. Not every nonprofit qualifies.
Cuánto
Tax exemptions and special treatment where the statutory conditions apply. This is a tax regime rather than a cash payment.
Cómo solicitar
Review the regime and its election procedure with Agencia Tributaria, including the applicable Modelo 036 requirements.
Documentos
Evidence of legal status and compliance with the regime's requirements. Follow the current census and tax-filing instructions.