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A non-profit association asks whether income from inherited money and rental properties is exempt under its social purpose. The DGT responds that such income will be subject to corporate tax if the management of these assets constitutes an economic activity under the LIS.
Cuestión planteada Determinar si, en aplicación de la normativa reguladora del Impuesto sobre Sociedades, y atendiendo tanto al origen de los bienes heredados (dinero y viviendas en alquiler) como a su destino exclusivo a la financiación de la actividad social, debe considerarse exenta la percepción de la herencia conforme al régimen de entidades parcialmente exentas.
Las entidades sin ánimo de lucro no declaradas de utilidad pública son entidades parcialmente exentas. Las rentas de adquisiciones a título lucrativo están exentas si se obtienen en cumplimiento del objeto social, siempre que no procedan de actividades económicas. Si la gestión de los bienes heredados implica la ordenación de medios de producción o recursos humanos, las rentas estarán sujetas al impuesto. En el caso de arrendamientos, existe actividad económica si se emplea al menos una persona con contrato laboral y jornada completa.
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