Professional associations, business associations, business federations, business clusters and in general the third sector entities can benefit from the digital kit as long as they meet the following conditions:

Have some economic activity recorded in the IAE epigraphs.

Have been in operation for more than 6 months.

A client association Our received an additional information requirement by not providing documentation that could be understood that it was likely to be considered a company.

Let's look at the specific case:

Request Red.es

14.2 The information obtained ex officio is not enough to prove article 7.1.A of the regulatory bases (small business, microenterprise or person in self -employment) and has not provided documentation that allows to validate the requirement.

My answer to the client who asked me for help:

A non -profit association is considered SME whenever they exercise an economic activity. According to the definition of the European Union in the regulation https://www.boe.es/doue/2014/187/l00001-00078.pdf, page 70 Annex 1:

Every entity will be considered company, regardless of its legal form, which exerts an economic activity. In particular, companies that exercise artisanal activity or other activities individual or family, as well as the societies of people and associations that exercise an economic activity on a regular basis will be considered.

Application example of another association that has been granted the digital kit:

How it tells you in the requirement you must prove it with documentation:

Do you have IAE? That is, certificate of census situation that determines that you carry out an economic activity? Most professional or business associations have. I can think of the following:

Do you have managing to take accounting? Perhaps accrediting that you have accounting is also correct.

How do you see in Annex II Letter E tells you that you must provide documentation such as PyG and Bs.

ANNEX II Letter E: In the event that the requesting entity of the aid has no obligation to submit a statement for the Corporation Tax (Model 200), in the terms provided in article 124.3 of Law 27/2014, of November 27, of the Corporation Tax, must provide that documentation that, in accordance with the Commercial Code or the rules for which it is gap employees, business volume (income and expenses) and/or balance sheet of their activity.

Are the non -profit entities registered in IAE?

All non -profit associations are obliged to register at the IAE regardless of whether they are exempt from payment, for all the activities that are going to exercise, there are only two high presentation exemptions that are the Red Cross and the associations and foundations of disabled by the pedagogical, assistance and employment activities that for the teaching, education, rehabilitation and guardianship of the workshops mounted for these purposes and provided that the amount of sales (sales without utility for any individual or third person) are destined exclusively to the acquisition of raw materials or to the support of the establishment. This exemption will be granted at the request of the party.

High model

In most cases will be exempt from the payment of the economic activities tax (at the beginning of activity the first two years or in any case because their volume of operations is less than € 2,000,000) and therefore will be registered in IAE through Annex No. 3 of model 036, of census declaration. In the event that they must be taxed because they are their volume of operations exceeding 2 million euros, they are forced to submit a statement of high model 840 where they will request the exemption for their non -profit association.

I would check if you are discharged in the IAE, and if not, I would process it and then request the digital bonus.

Telephone: 900 909 001

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