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A non-profit association has enquired whether the donation of two properties by a company is subject to Corporate Tax. The DGT has ruled that the exemption depends on whether the receipt of the assets is carried out in fulfilment of the entity's specific purpose or objective and does not derive from an economic activity.
Cuestión planteada Si debe tributar por el Impuesto sobre Sociedades, en qué plazo y si tiene derecho a alguna deducción o exención en la declaración. En este último caso, si la entidad donante debería declarar en el Impuesto sobre Sociedades dicha operación.
Las entidades sin ánimo de lucro no declaradas de utilidad pública son entidades parcialmente exentas según la LIS. Las rentas derivadas de adquisiciones a título lucrativo están exentas si se obtienen en cumplimiento del objeto o finalidad específica de la entidad y no constituyen actividades económicas. En caso de adquisición a título gratuito, la entidad adquirente debe integrar el valor de mercado del elemento patrimonial en su base imponible si la operación no cumple los requisitos de exención. La integración debe realizarse en el período impositivo en que se realice la operación.
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