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A partially exempt sports association has requested clarification on when the reinvestment period begins following an expropriation. The DGT has ruled that if the entity's activity constitutes an economic activity, the income derived from the transfer of assets cannot benefit from the exemption provided under Article 110.1.c) of the LIS.
Cuestión planteada 1º) ¿Cuál es la fecha, de todas las detalladas, que debe considerarse para determinar el plazo de reinversión establecido en el segundo párrafo del artículo 110.1.c) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades?
Si la realización del objeto o finalidad específica de la entidad determina el desarrollo de una actividad económica, la renta obtenida por la transmisión de bienes afectos a la misma no tiene derecho a la exención por reinversión prevista en el artículo 110.1.c) de la LIS. Esto se debe a que la renta de la propia actividad económica no goza de dicha exención.
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