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A non-profit association has enquired whether a board member may issue invoices and the legal implications thereof. The DGT clarifies that income derived from economic activities is subject to tax, even if the entity is partially exempt.
Cuestión planteada Se plantea si un miembro de la junta directiva puede facturar a la asociación y, en caso afirmativo, si pierde la consideración de carácter social y si cambia alguna de las obligaciones de la asociación.
Las entidades sin ánimo de lucro que no son de utilidad pública son parcialmente exentas. Las rentas de su objeto social están exentas, pero las derivadas de actividades económicas o explotaciones están sujetas al Impuesto sobre Sociedades. Si la asociación presta servicios mediante la ordenación de medios propios, estará sujeta al IAE. En el caso de servicios de visitas guiadas con un profesional autónomo, dichas rentas y las cuotas destinadas a financiar esa actividad económica estarán sujetas al impuesto.
What is published here, applied to a company or a specific case. The first meeting is free.
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