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A beach handball association has requested a ruling regarding the exemption of its income from Corporation Tax, VAT, and the Business Activities Tax (IAE). The DGT has determined that Corporation Tax exemption depends on the income not arising from an economic activity, while VAT exemption depends on whether the services are sporting activities provided by a social entity.
Cuestión planteada 1º) Si las rentas obtenidas podrían considerarse exentas por aplicación de lo dispuesto en el artículo 110 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
En el Impuesto sobre Sociedades, las rentas están exentas si proceden del objeto social y no constituyen actividad económica. En el IVA, los servicios deportivos a personas físicas están exentos si los presta una entidad de carácter social. Las aportaciones de patrocinadores no tributan en IVA si se encuadran en convenios de colaboración empresarial de interés general, mientras que la publicidad sí está sujeta. La venta de papeletas para sorteos está exenta si constituye hecho imponible de la tasa sobre rifas.
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