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A business association has enquired whether it can rent out storage units and garages and how to declare such income. The DGT has ruled that if the activity is deemed an economic activity, the income will be subject to Corporation Tax and VAT.
Cuestión planteada Si la entidad consultante puede ejercer esta actividad y como debe declarar los ingresos y gastos generados por la misma en el Impuesto sobre Sociedades ya que esta asociación disfruta de exención en el Impuesto sobre el Valor Añadido.
Las rentas de la asociación estarán exentas solo si proceden de su objeto social y no constituyen una actividad económica. Si el arrendamiento implica la ordenación de medios materiales y humanos (como emplear a una persona con contrato de jornada completa), las rentas estarán sujetas al Impuesto sobre Sociedades. Asimismo, el arrendamiento de trasteros y garajes no está exento de IVA, por lo que la entidad tendrá la condición de empresario y deberá aplicar la regla de la prorrata para la deducción del impuesto soportado.
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