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A collective management organisation for intellectual property rights sought clarification on whether income from expired copyrights was exempt. The Directorate General for Taxes (DGT) ruled that, as management constitutes an economic activity, such income is subject to Corporate Tax.
Cuestión planteada Confirmar la exención de las rentas que derivan las "prescripciones", por cuanto los citados ingresos derivan de adquisiciones lucrativas obtenidas en cumplimiento del objeto o finalidad específica de la consultante, de acuerdo con lo dispuesto en el artículo 110 de la LIS.
Las rentas de la entidad están sujetas a tributación si proceden de su objeto o finalidad específica pero derivan de una actividad económica. Dado que la gestión colectiva de derechos implica la ordenación de medios para distribuir bienes o servicios, las rentas derivadas de este servicio no gozan de la exención del artículo 110.1.a) de la LIS. El tratamiento contable del ingreso por prescripción debe ser el punto de partida para determinar la base imponible.
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