{"id":7411,"date":"2016-11-30T01:19:19","date_gmt":"2016-11-30T00:19:19","guid":{"rendered":"http:\/\/www.fundacioorienta.com\/en\/?page_id=7411"},"modified":"2018-04-06T13:51:04","modified_gmt":"2018-04-06T11:51:04","slug":"certificat-entitats-sense-fins-lucratius","status":"publish","type":"page","link":"https:\/\/www.fundacioorienta.com\/en\/certificat-entitats-sense-fins-lucratius\/","title":{"rendered":"Non-profit Organization Certificate"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_section-783b811454fff50eb2f5b2e74b05f763\">\n.avia-section.av-av_section-783b811454fff50eb2f5b2e74b05f763{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.fundacioorienta.com\/wp-content\/uploads\/2016\/07\/44815904_ml_WP-1.jpg);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-av_section-783b811454fff50eb2f5b2e74b05f763 header_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_two_third  avia-builder-el-first  avia-full-contain avia-bg-style-scroll container_wrap sidebar_right'  data-section-bg-repeat='contain'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7411'><div class='entry-content-wrapper clearfix'><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7411'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_two_third-9497bbf8bff73ea4c6992cc17fa9ec36 av_two_third  avia-builder-el-1  el_after_av_section  el_before_av_one_fourth  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-av_textblock-396ddf1f42196ca838231e61a4602801 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><strong>NON-PROFIT ORGANIZATION CERTIFICATE<\/strong><\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-av_textblock-0366cc7376be6c9e82a3e9cc8987b64f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: justify;\">The Law 49\/2002, of 23 December, on the tax regime of non-profit organizations and tax incentives for patronage, establishes in Title II the tax regime applicable to these organizations, indicating in article 12 that income exempt under this law is not subject to withholdings or payments on account through the corresponding certification as established by law.<\/p>\n<p style=\"text-align: justify;\">Article 4 of the Regulation for the application of the tax regime for non-profit organizations and tax incentives for patronage, approved by Royal Decree 1270\/2003, of 10 October, outlines the way of certifying the exemption from the obligation to withhold or pay on account with respect to income earned by non-profit organizations. In this case, said certification will be in the form of a certificate issued by the State Tax Administration Agency, and will state that the organization has communicated to the Tax Administration the option for the application of the special tax regime regulated by Title II of the aforementioned law and that this condition has not been waived. This certificate will state its period of validity, which will run from the issue date until the end of the applicant\u2019s current tax period.<\/p>\n<p style=\"text-align: justify;\">Consequently, non-profit organizations, which have exercised the option of the special tax regime of Law 49\/2002, by means of the corresponding tax register declaration, and have not waived this for the year 2016, can obtain a certificate certifying their exemption from the obligation to withhold or make payments on account for any income earned, which will be valid for the next tax period, regardless of whether or not they can obtain or have obtained this for the current tax period.<\/p>\n<p style=\"text-align: justify;\">To this end, together with this letter, we issue your non-profit organization certificate, which you can give to the payer of any tax exempt income.<\/p>\n<p style=\"text-align: justify;\"><strong>Finally, please note that the application of the special tax regime is dependant on complying with the requisites and assumptions established by the regulation in force, proof of which must be provided by the organization.<\/strong><\/p>\n<p style=\"text-align: justify;\">We hope this information regarding your tax regime is of use. However, if you need clarification on any of the details, you can call Tax Information on 901335533 or consult our website: <a href=\"http:\/\/www.agenciatributaria.es\/\">www.agenciatributaria.es<\/a>.<\/p>\n<p style=\"text-align: justify;\">Kind regards.<\/p>\n<p style=\"text-align: justify;\">STATE TAX ADMINISTRATION AGENCY<\/p>\n<h2 style=\"text-align: justify;\"><\/h2>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_fourth-9c1d454dc06f7247226bc4e8f931daae\">\n.flex_column.av-av_one_fourth-9c1d454dc06f7247226bc4e8f931daae{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_fourth-9c1d454dc06f7247226bc4e8f931daae av_one_fourth  avia-builder-el-4  el_after_av_two_third  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_image-7b66d7a7abd1c114d5ca93d5ed79c505\">\n.avia-image-container.av-av_image-7b66d7a7abd1c114d5ca93d5ed79c505 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-av_image-7b66d7a7abd1c114d5ca93d5ed79c505 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-av_image-7b66d7a7abd1c114d5ca93d5ed79c505 av-styling- av-img-linked avia-align-center  avia-builder-el-5  el_before_av_button  avia-builder-el-first '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.fundacioorienta.com\/wp-content\/uploads\/2016\/10\/Certificado-entidades-sin-fines-lucrativos.pdf\" class='avia_image '  target=\"_blank\"  rel=\"noopener noreferrer\" aria-label='PDF_downlaod'><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-7413 avia-img-lazy-loading-not-7413 avia_image ' src=\"https:\/\/www.fundacioorienta.com\/wp-content\/uploads\/2016\/10\/PDF_downlaod.png\" alt='' title='PDF_downlaod'  height=\"178\" width=\"180\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.fundacioorienta.com\/wp-content\/uploads\/2016\/10\/PDF_downlaod.png 338w, https:\/\/www.fundacioorienta.com\/wp-content\/uploads\/2016\/10\/PDF_downlaod-100x100.png 100w\" sizes=\"(max-width: 180px) 100vw, 180px\" \/><\/a><\/div><\/div><\/div><br \/>\n<div  class='avia-button-wrap av-av_button-f9c9bf63533447650fa67280b9f1b419-wrap avia-button-center  avia-builder-el-6  el_after_av_image  avia-builder-el-last '><a href='https:\/\/www.fundacioorienta.com\/wp-content\/uploads\/2016\/10\/Certificado-entidades-sin-fines-lucrativos.pdf'  class='avia-button av-av_button-f9c9bf63533447650fa67280b9f1b419 av-link-btn avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"DESC\u00c0RREGA\"><span class='avia_iconbox_title' >DESC\u00c0RREGA<\/span><span class='avia_button_icon avia_button_icon_right avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84b' data-av_iconfont='entypo-fontello' ><\/span><\/a><\/div><\/p><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":13,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7411","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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