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A non-profit association seeks clarification on the exemption of its income from Corporate Tax. The DGT states that income from its object social is exempt provided it does not constitute an economic activity.
Cuestión planteada
Las entidades sin ánimo de lucro no incluidas en la Ley 49/2002 son parcialmente exentas. Estarán exentas las rentas de su objeto o finalidad específica que no sean actividades económicas, como las cuotas de asociados. Si la entidad realiza actividades económicas según el artículo 5.1 de la LIS, esas rentas y las subvenciones que las financien estarán sujetas al impuesto. Los gastos imputables exclusivamente a la actividad económica serán deducibles, y los parcialmente imputables se prorratearán según la proporción de ingresos.
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