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A nonprofit organization also needs a well-organized tax structure.
Foundations, NGOs, and associations must comply with accounting requirements, document donations, review tax-exempt activities, and correctly apply the tax regime that applies to them.
Compliance also safeguards the organization's mission.
The special tax regime can offer significant advantages, but it requires compliance with certain requirements and proper implementation.
We review whether the foundation, NGO, or association qualifies under Law 49/2002, what obligations this entails, and how it affects its day-to-day tax obligations.
Donations require traceability: who donates, how much is received, how it is verified, and what tax deduction the donor can claim.
Proper tax management prevents errors in certificates, informational returns, and documentation of funds.
The financial statements of a nonprofit organization must clearly account for revenue, expenses, grants, donations, and activities carried out.
The annual financial report helps account for how resources are used and ensures compliance with the formal requirements of the applicable regulations.
Not all activities of a foundation or NGO are treated the same way for tax purposes.
It is important to distinguish between membership dues, donations, grants, economic activities, and services provided in order to determine what is tax-exempt, what is taxable, and how each should be documented.
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Spain Tax Guide
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Because staying informed is also a way to stay protected.
The tax system is just as important as the way each resource is accounted for.
For a foundation, NGO, or association, tax compliance is not limited to simply filing taxes.
It also involves verifying the use of funds, distinguishing between exempt and non-exempt activities, documenting donations, complying with accounting obligations, and correctly applying the applicable tax regime.
SPECIALIZATION
By sector
Each organization has its own way of carrying out, justifying, and sustaining its activities.
01
Foundations established under Law 49/2002
Special tax regime, formal obligations, financial report, and requirements that must be thoroughly documented.
02
NGOs and associations that receive donations or grants
Funds received, certificates, grants, and dues were reviewed to properly document the source and use of the funds.
03
Entities with exempt and non-exempt activities
Services, projects, business activities, or self-generated income that must be properly distinguished to avoid tax errors.
In a nonprofit organization, every financial figure must be accountable.
Addressing the tax issues of a foundation or NGO requires looking beyond taxes themselves: how it is funded, what projects it undertakes, what obligations it assumes, and how it documents the use of its resources. Our team reviews this information to ensure that donations, grants, dues, activities, and financial statements are consistent from a tax perspective and easy to justify.
Emiliano Carrillo
Socio
Arabela Carrillo
Socia
José Luis Fraile
Socio
Antonio Juan Perez Madrid
Asesor Fiscal
Pedro Lorenzo
Asesor Fiscal
Montse Santamaría
Dpto. Fiscal
Javier López
Economista / Asesor fiscal
María José Muñoz
Dpto. Fiscal
Diana Patricia Riveros
Dpto. de Arte y Cultura
Irene Martínez
Dpto. Fiscal
Adela Martínez
Asesora Fiscal
Laly Cayuela Hernández
Dpto. Fiscal
Pedro Tomás López
Dpto. Fiscal
María Luisa Laborda
Dpto. Fiscal
Ana María Moreno
Dpto. de Arte y Cultura
Pilar Díaz Clemente
Dpto. de Arte y Cultura
Daniel Borrachero
Economista / Asesor fiscal
Maria Ángeles M.Coll
Asesora Fiscal - Dpto. de Arte y Cultura
Miguel Martínez
Asesor fiscal
Elena Cerezuela
Asesor Fiscal
Cruz Noguera
Dpto. Fiscal
Chari Martínez
Dpto. Fiscal
Antonio Campillo
Asesor Fiscal
Francisco Javier Morcillo
Dpto. Fiscal
Ana María Sánchez
Dpto. Fiscal
Silvia González
Asesora Fiscal
Vicente Rocamora
Dpto. de Arte y Cultura
Mónica Muñoz
Asesora Fiscal
María Balsalobre
Dpto. de Arte y Cultura
Manuel Soto
Asesor Fiscal
Laura Martínez
Dpto. Fiscal
José Pedro Díaz
Dpto. de Arte y Cultura
José Alberto Martínez
Dpto. de Arte y Cultura
Isabel García
Dpto. Fiscal
Diego Arques
Asesor Fiscal - Dpto. de Arte y Cultura
Brian Garrido
Dpto. de Arte y Cultura
Mª Isabel Carrión
Dpto. de Arte y Cultura
Carlos Viñegla
Asesor Fiscal
Carlos Nistal
Dtor. Barcelona
Cinthia Sanchez
Dpto. Fiscal
Eduardo Pallero
Asesor Fiscal
Gloria Cruz
Asesora fiscal
Lola Gandia
Dpto. Fiscal
Plinio Simón
Economista / Asesor fiscal
David Delgado
Asesor fiscal
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Compliance also means knowing what each entity is required to document.
It depends on the type of foundation, its size, its accounting obligations, and the regulations that apply to it. In many cases, it is advisable to determine whether the entity is required to have its financial statements audited, file a financial report, or meet additional requirements because it is subject to a special tax regime.
A foundation may have tax, accounting, and reporting obligations even if it is a nonprofit organization. These may include filing tax returns, providing documentation for donations, preparing financial statements, distinguishing between exempt and non-exempt activities, and complying with the applicable tax regulations.
Yes, provided they meet the requirements of the applicable tax regime and comply with it properly. Law 49/2002 may provide tax benefits for certain nonprofit organizations, but it requires proper management of obligations, documentation, and the use of funds.
Donations received by an NGO must be properly documented: amount, donor, use of funds, and a receipt, if applicable. Their tax treatment may depend on the tax regime applicable to the organization and on whether the donation qualifies as a tax deduction for the donor.
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