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A non-profit association has enquired whether the receipt of land and its associated benefits are subject to Corporate Tax. The DGT has ruled that income will be exempt provided it arises from the entity's social purpose and does not derive from an economic activity or its assets.
Cuestión planteada Si la aceptación de las tierras determina que la entidad tendrá que tributar al recibirlas o cuando se vendan. Cualquier beneficio de las mismas irá destinado al fin que indican los estatutos.
Las entidades parcialmente exentas están sujetas al régimen especial del Capítulo XIV del Título VIII de la LIS. Las rentas derivadas de adquisiciones y transmisiones a título lucrativo están exentas si se realizan en cumplimiento del objeto o finalidad específica. No obstante, no estarán exentas los rendimientos de actividades económicas ni las rentas derivadas del patrimonio. La exención de las donaciones recibidas dependerá de que no constituyan una explotación económica.
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