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A non-profit sports association has enquired about its obligation to file Corporation Tax returns and the VAT treatment of its community runs. The DGT has determined that organising races through the coordination of own resources constitutes an economic activity subject to tax.
Question raised: Obligation to declare Corporate Income Tax and the applicable tax rate
The income of a partially exempt entity shall be exempt provided that it arises from its purpose and does not constitute economic activities. The organization of races using its own material and human resources is considered an economic activity, and its income shall be included in the tax base at a rate of 25%. Regarding VAT, race organization services provided to natural persons may be exempt if the entity is a private establishment of a social nature. Membership fees intended to cover current expenses are considered directly related to sporting practice and may be exempt.
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