Non profit foundations and entities NON-PROFIT FOUNDATIONS AND ENTITIES

Pedro Martín Molina

Pedro Martín Molina
Tel. (+34) 91 758 75 12

This area of ECONOMÍA Y TRABAJO, dedicated to non-profit and charitable organizations, provides advice to organizations on best day-to-day management, and on the legislation and regulations affecting these.

We assist and advise NGO´s, public and private foundations and entities across the full spectrum of needs.

Special tax regime NPs, Law 49/2002

  • Registration as non-profit entity
  • Corporate Tax Special tax regime non-profit
  • Corporate Taxes Partial tax-exemption
  • VAT non-exempt entities (quarterly form 303, annual form 390)
  • Donation and gift tax; NP deduction capital gains tax
  • Local Taxes
  • Preparation of tax forms, filing, queries, and responses National Treasury
  • Appeals and claims to national and local economic tribunals, TEAR and TEAC
  • Tax deferral requests
  • Tax incentives NP donations
  • Activities NP sponsors
  • Taxes other donations
  • Updated tax news: Newsletter
  • Tax Audit

Thanks to our firm´s 15 years of experience and expertise in full service accounts management of non-profits, NP administrators can relax and concentrate on their work, knowing they are informed and compliant.

LEGAL Y ECONÓMICO studies NP financial statements, and suggests plans for improvement.A

  • Annual statements: Forms and filing. Off-shore tax filing for Foundations registered in Protectorates
  • Handling of accounts and records
  • Advice on accounting decisions by Boards of Trustees and Boards of Directors
  • Quarterly taxes
  • NP account audit and financial statements
  • Additional reports required by tax authorities
  • Action Plans and Budgets

15 year experience in NP labor relations.

  • Administrative records, contracts, workers and volunteers
  • Labor contract extensions and amendments
  • Communications and contract management with national employment service
  • Payroll and Social Security
  • Maternity/paternity leaves, temporary disability, occupational accidents
  • Social Security paperwork: Retirement and widow/er pensions, dependent/orphaned children, etc.
  • Management postponement of debts owed to Social Security
  • Advice and drafting of Redundancy Proceedings
  • Advice during Dept. Labor Inspections
  • Occupational risk prevention advice
  • Audit Labor Consultancy


  • Establishment and dissolution of NPs, foundations, associations, NGO´s
  • Legal advice and support to Boards of Trustees and Directors
  • Management and paperwork NPs “Recognition NP of Public Interest”
  • Contracts, minutes, management of notarized documents and submission to proper agencies/bodies
  • Non-EU employees.


  • Vision and strategy Implementation and monitoring
  • Project Management Life-cycle project management
  • Project communication management: advertising/publicity, information, communication of operational plan


  • Fund-raising campaign planning
  • Methods: Public and private sector donations

Where to get funding for our NP? Is our project viable?
Our firm is prepared respond to these and other questions, for best possible functioning of your NP.