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A public law entity dedicated to the management of hydraulic infrastructure has enquired whether it is exempt from Corporation Tax. The DGT has ruled that it does not benefit from full or partial exemption, as it fails to meet the requirements of being an autonomous body or a non-profit entity.
Cuestión planteada Si la entidad consultante estaría totalmente exenta del Impuesto de acuerdo con lo previsto en el artículo 9.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La entidad es contribuyente del impuesto al tener personalidad jurídica propia. No tiene exención subjetiva plena porque no es una Administración territorial ni un organismo autónomo o entidad de análogo carácter según el artículo 9.1 de la LIS. Tampoco puede aplicar el régimen de entidades sin fines lucrativos de la Ley 49/2002 al no tener la forma jurídica requerida. Finalmente, no se considera entidad sin ánimo de lucro, por lo que está sujeta al impuesto.
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