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A non-profit sports association inquired whether its advertising service profits are taxed at 10% or 25%. The DGT ruled that, as it is not a public utility entity, its income from economic activities is subject to the general rate of 25%.
Cuestión planteada Si los beneficios que obtuviese por dicha actividad empresarial deben tributar al tipo impositivo del 25% o a tipo impositivo inferior, como puede ser el 10%, al ser una entidad sin ánimo de lucro y declarada como entidad privada de interés público local.
Las entidades sin ánimo de lucro no incluidas en la Ley 49/2002 están parcialmente exentas bajo el régimen del Capítulo XIV de la LIS. Sin embargo, la exención no alcanza a los rendimientos de actividades económicas según el artículo 110 de la LIS. Si la entidad realiza una actividad económica, sus rentas y las donaciones o cuotas destinadas a financiarla estarán sujetas y no exentas. El tipo de gravamen aplicable para estas rentas será el 25% conforme al artículo 29.1 de la LIS.
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