Law Proposition 49/2002 is approved, increasing tax incentives for patronage
25/03/2021
Law Proposition 49/2002 is approved, increasing tax incentives for patronage
Flash informativos
The Congress of Deputies has given the green light to Proposition of Law 49/2002 on the fiscal regime of non-profit entities and the tax incentives for patronage, which is now going to the Senate for the processing of amendments.
Its entry into force is expected on January 1 of the year following the publication of the law in the BOE. The main objective is to increase tax incentives for patronage, whether it is carried out by individuals, legal entities or non-residents.
The following is a summary of the new tax measures to highlight:
This Proposition has already passed the first parliamentary examination and the next step will be its vote in the Senate.
From LENER, we will be awaiting its processing and possible amendments. We remain at your disposal to expand the information or clarify any questions.
