15 December 2014
Third Sector Tax Reform

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Tax reform affects the Non-Profit Sector organizations, in particular:

Corporation tax

All non-profit organizations regardless of the volume of income and whether they have economic activity or not will be obliged to file tax
Tax of 25% in relation to the benefits. This percentage becomes common to all organizations.

Income tax withholding

Since January 2015 professionals who carry out activities for our organizations, will have to apply a 19% retention in general.
There are two exceptions: professionals who are in their first year of activity and for the two following years, will apply a retention of 9%; and those with invoice under $ 15,000 a year will apply a withholding of 15%.