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A sports club asks whether income from social and sporting activities is exempt from Corporate Tax. The DGT responds that income from economic activities is taxable, even if used to fund the club's social purpose.
Cuestión planteada Si se consideran exentos del Impuesto de Sociedades según estable el artículo 110 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades las rentas provenientes además de las cuotas de los socios propietarios, de número y familiares del club, todos aquellos ingresos que vengan relacionados o vinculados con la actividad social y deportiva de la entidad.
Las entidades sin ánimo de lucro están parcialmente exentas, pero la exención no alcanza a los rendimientos de actividades económicas. Si la entidad ordena medios de producción o recursos humanos para distribuir bienes o servicios, esas rentas están sujetas. Incluso las cuotas o ingresos del objeto social que se utilicen para financiar dichas actividades económicas estarán sujetos y no exentos. Las cuotas de socios que no reciban servicios ni contraprestación sí pueden considerarse exentas.
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