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A non-profit association has enquired whether its travel brokerage and meal organisation activities are exempt. The DGT ruled that, as these constitute an economic activity, such income is subject to Corporate Income Tax and VAT.
Cuestión planteada 1º) Si las operaciones descritas tienen la consideración de actividad económica exenta a efectos del régimen especial de entidades parcialmente exentas previsto en la Ley del Impuesto sobre Sociedades.
Las rentas de una entidad sin ánimo de lucro están exentas si proceden de su objeto social y no son actividades económicas. No obstante, la intermediación de viajes y servicios de restauración implican la ordenación de medios para producir servicios, lo que constituye una explotación económica sujeta a IS. Asimismo, estas operaciones están sujetas al IVA al realizarse por un empresario en nombre propio, sin que sea aplicable la exención por servicios a miembros.
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