Modification of Law 49/2002, of December 23, 2002, on the tax regime for non-profit entitiesand tax incentives for patronage.
The Council of Ministers has approved Royal Decree-Law 6/2023 of 19 December, which approves urgent measures for the implementation of the Recovery, Transformation and Resilience Plan in the areas of the Judiciary, the Civil Service, the Local Regime and Patronage ("RDL 6/2023"), which partially amends Law 49/2002.
The main changes to the tax regime applicable to non-profit organisations and to donations and contributions to such organisations are as follows:
- Liability insurance for the positions of trustee, statutory representative and member of the governing body will not be considered as remuneration.
- It is added as an economic use exempt from corporate tax, the actions of social and labour insertion of people at risk of social exclusion.
- For the purposes of the tax on the increase in the value of urban land, it is specified when the land must meet the requirements for the application of the tax exemption.
- With regard to tax incentives to encourage donations and contributions in favour of non-profit organisations, the following are added: assumptions for the application of such incentives, as well as the inclusion of improvements in the base and in the percentages of deduction in personal income tax and corporate income tax.