The bill amending Law 49/2002, of 23 December, on the tax regime of non-profit entities and tax incentives for patronage, has been approved by the Committee on Finance and Civil Service of the Congress of Deputies, with the support of a large part of the parties. The bill is currently continuing parliamentary proceedings in the Senate and is expected to come into force with effect from 1 January 2024. This regulation makes significant modifications to the tax regime of non-profit organizations and the tax incentives of patronage. The changes…
