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A labour corporation employing persons with disabilities has queried whether it may apply the tax benefits available to partially exempt entities. The Directorate General for Taxes (DGT) has ruled that, as a labour company, it is a profit-making entity and therefore fails to meet the requirements for said regime.
Cuestión planteada Si puede aplicar los beneficios fiscales del Régimen de entidades parcialmente exentas establecido en el capítulo XIV del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las sociedades laborales son personas jurídicas contribuyentes del Impuesto sobre Sociedades. El artículo 9.3 de la LIS considera entidades parcialmente exentas a las entidades e instituciones sin ánimo de lucro. Dado que la consultante es una sociedad anónima laboral, tiene ánimo de lucro por definición, por lo que no puede acogerse al régimen de entidades parcialmente exentas.
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