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A query was raised regarding whether a consortium established for airport promotion must file a Corporation Tax return. The DGT ruled that, as it possesses its own legal personality, it is a taxable person and may benefit from a partial exemption regime.
Cuestión planteada 1) Si tiene la obligación de presentar la declaración por el Impuesto sobre Sociedades.
El consorcio es sujeto pasivo del Impuesto sobre Sociedades por tener personalidad jurídica propia. No goza de exención subjetiva plena por no ser una Administración ni un organismo autónomo, ni puede aplicar el régimen de la Ley 49/2002 por su forma jurídica. Puede aplicar la exención parcial para entidades sin ánimo de lucro, siempre que las rentas procedan de su objeto social, aunque no alcanzará a rendimientos de explotaciones económicas. Está obligado a declarar la totalidad de sus rentas, salvo que sus ingresos totales no superen 100.000 euros y cumpla otros requisitos específicos.
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