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An association has requested a ruling regarding the Corporate Tax exemption on income derived from its therapy and service activities. The DGT clarifies that exemption depends on whether the activities align with the entity's social purpose or are considered ancillary or of minor relevance.
Cuestión planteada
Si la entidad es una asociación de utilidad pública que cumple los requisitos de la Ley 49/2002, las rentas de explotaciones económicas estarán exentas si se desarrollan en cumplimiento de su objeto o finalidad específica, como la asistencia sanitaria o la inclusión social. Las actividades que no cumplan el objeto social solo estarán exentas si son auxiliares (no superan el 20% de los ingresos totales) o de escasa relevancia (cifra de negocios inferior a 20.000 euros). Las cuotas y subvenciones están exentas siempre que no financien explotaciones económicas no exentas.
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