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A non-profit cultural association has requested clarification on whether it is liable for Corporation Tax. The Directorate General for Taxes (DGT) has ruled that the association is a taxable person and that its income will only be exempt if it arises from its social purpose rather than from economic exploitation.
Question posed: Whether it must be subject to Corporate Income Tax.
Non-profit entities that are not of public utility are taxpayers and may opt for the regime for partially exempt entities. Income derived from their corporate purpose shall be exempt, but income from economic activities shall not be, which are considered as such when there is an organization of production means and human resources to produce or distribute goods or services. Expenses attributable to non-exempt income shall be deductible according to the percentage of income from said activities relative to the total.
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