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A non-profit association without public utility status has requested clarification on whether its income is exempt. The DGT has ruled that, as the provision of therapy and support services constitutes an economic activity, its income is subject to tax.
Cuestión planteada Si las rentas o los ingresos mencionados estarían sujetas y exentas a los efectos del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro no declaradas de utilidad pública son entidades parcialmente exentas bajo el régimen del Capítulo XIV del Título VII de la LIS. Las rentas exentas son las que proceden de su objeto social siempre que no sean actividades económicas. Dado que la prestación de servicios de terapias, logopedia y apoyos educativos supone la ordenación de medios para producir servicios, estas rentas están sujetas y no exentas. Incluso las cuotas o donaciones destinadas a financiar dicha actividad económica estarán sujetas al impuesto.
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