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The following details the general regulatory framework applicable to State Foundations:

  • Spanish Constitution
  • Act 50/2002, 26 December, on Foundations
  • Royal Decree 1337/2005, 11 November, which approves the State Competence Regulations
  • Royal Decree 1611/2007, 7 December, approving the Regulations of the Register of State Foundations
  • Act 49/2002, 23 December, tax regime of non-profit organizations and tax incentives to patronage.
  • Royal Decree 1270/2003, 10 December, approving the Regulations for the application of the tax regime for non-profit organizations and tax incentives to patronage
  • Act 36/2006, 29 November, measures for the prevention of tax fraud.
  • Royal Decree 1804/2008, 3 November, which develops Act 36/2006, 29 November, measures for the prevention of tax fraud, modification of the Regulations for the application of the tax regime for non-profit organizations and tax incentives for patronage, approved in Royal Decree 1270/2003, and modifying and approving other tax rules
  • Act 10/2010, 28 April, prevention of money laundering and financing of terrorism.
  • Royal Decree 1491/2011, 24 October, which approved the rules for adapting the General Chart of Accounts to non-profit organizations and the model of the action plan of non-profit organizations.
  • Act 19/2013, 9 December, transparency, access to public information and good governance
  • Royal Decree 304/2014, 5 May, approving the Regulations of Act 10/2010, 28 April, prevention of money laundering and financing of terrorism.
  • Regulatory framework of financial information: See page 9 of the Individual Annual Financial Statements of Fundación ONCE in the following link CLICK HERE