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A public utility association has requested clarification on whether income from sporting events (races, tournaments, classes) is exempt from Corporation Tax. The DGT indicates that exemption depends on whether these constitute sporting services, sporting shows, or ancillary activities.
Cuestión planteada Si los servicios prestados por la consultante a las personas físicas que participan en los eventos deportivos que organiza la propia asociación, como carreras populares, marchas solidarias, caminatas, torneos deportivos, clases y otros eventos deportivos están exentos del Impuesto sobre Sociedades en virtud de lo dispuesto por el artículo 7.10º de la Ley 49/2002.
Los servicios de práctica deportiva para personas físicas no profesionales están exentos si no son espectáculos deportivos. Los torneos abiertos al público se consideran espectáculos deportivos y no están exentos. La organización de eventos como una 'fiesta del deporte' solo estará exenta si es una actividad auxiliar (no supera el 20% de ingresos totales) o de escasa relevancia (no supera los 20.000 euros).
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