What this support is
Social projects
A special tax regime for qualifying nonprofit entities under Ley 49/2002, covering corporate income tax and certain local taxes.
Who can apply
Organisations
Only qualifying legal forms and entities meeting the statutory public-interest, income-use, governance, registration and reporting conditions are eligible. Not every nonprofit qualifies.
How much
Tax exemptions and special treatment where the statutory conditions apply. This is a tax regime rather than a cash payment.
How to apply
Review the regime and its election procedure with Agencia Tributaria, including the applicable Modelo 036 requirements.
Documents
Evidence of legal status and compliance with the regime's requirements. Follow the current census and tax-filing instructions.