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A foundation providing hospitality courses has enquired whether operating a restaurant for student training constitutes an exempt complementary activity. The DGT indicates that it could be exempt from Corporation Tax subject to certain limits, though it will be subject to 10% VAT.
Cuestión planteada 1. Si la actividad de restauración en los términos expuestos, puede ser considerada actividad complementaria a la de formación, a los efectos del artículo 7.11º de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, y del artículo 24.1 de la Ley 50/2002, de 26 de diciembre, de fundaciones.
En el Impuesto sobre Sociedades, la actividad de restauración puede estar exenta si es meramente auxiliar o complementaria y no supera el 20% de los ingresos totales, o si es de escasa relevancia (menos de 20.000 euros). En el IVA, la restauración es una prestación independiente de la formación y tributará al 10%. Respecto al IAE, la entidad está sujeta al impuesto por los servicios de enseñanza y de restauración.
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