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A non-profit association inquires about tax exemptions from Corporate Tax and VAT on its income. The DGT responds that income is exempt if it arises from its statutory purpose and not from economic activity, and that member services may be VAT-exempt under certain conditions.
Cuestión planteada 1º) Si estarían exentas del Impuesto sobre Sociedades las rentas derivadas de las actividades desarrolladas por la consultante, y en su caso como se determinaría la base imponible de dicho Impuesto, antes y después de su declaración como utilidad pública.
En el Impuesto sobre Sociedades, las entidades sin ánimo de lucro que no son de utilidad pública son parcialmente exentas, estando exentas las rentas de su objeto social que no sean actividades económicas. Los ingresos por organización de almuerzos o actividades que impliquen la ordenación de medios materiales y humanos para producir bienes o servicios estarán sujetos. En el IVA, las entidades que ordenen medios para realizar actividades onerosas son empresarios, pero las prestaciones a miembros por entidades sin fin lucrativo con fines cívicos pueden estar exentas si no hay contraprestación distinta de las cuotas estatutarias.
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