We specialise in advising foundations and non-profit making associations.
We have an in-depth knowledge of the specific legislation and extensive experience in this sector with its own particular characteristics.
In tax matters, the applicability in special corporation tax regimes of not-for-profit organisations and fiscal incentives for patronage becomes especially relevant, as well as the peculiarities of these types of entities in terms of value added tax (application of general or special pro-rata rules, differentiated sectors, application of exemptions, etc.).
In the accounting field, the sectoral adaptation applicable to foundations and public interest associations should be highlighted.
We regularly serve as the Secretary of the governing bodies of these institutions (trusts, assemblies, boards of directors, committees…).
We also provide advice in the preparation of action plans, reports and accountability to the specific corresponding public registry.