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A public law entity of the Generalitat Valenciana has requested a ruling on whether it is exempt from Corporate Tax. The DGT has determined that, as it is not an autonomous body nor of an analogous nature to those exempt, it must be subject to the general tax regime.
Cuestión planteada 1) Si atendiendo a la naturaleza jurídica de la entidad consultante, el régimen jurídico que le resulta de aplicación y a las funciones que desempeña, estaría totalmente exenta del Impuesto sobre Sociedades por aplicación de lo dispuesto en el artículo 9.1 del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La entidad consultante es sujeto pasivo del Impuesto sobre Sociedades por tener personalidad jurídica propia. No se aplica la exención total del artículo 9.1 del TRLIS porque la entidad no tiene la condición de organismo autónomo ni de entidad de derecho público de análogo carácter. Tampoco le corresponde la exención parcial por no ser una entidad sin ánimo de lucro bajo el ámbito de la Ley 49/2002.
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