Procedure

Non-profit organisations Law 49/2002. Presentation of annual financial report.

General Data

Name

Non-profit organisations Law 49/2002. Presentation of annual financial report.

Type of procedure

Declarations and communications by the interested parties

Subject

Taxes

Object

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).

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company

Place of presentation

  • Online.

  • AEAT offices.

  • Post Offices.

  • Other places established in Article 16 of Law 39/2015.

Documents

Report presented by the interested party

Procedure/service stages

  • Start: Presentation of the annual financial report

Resolution deadline

None

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

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)