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A political party has enquired whether the Corporation Tax exemption is limited to the types of income listed in Organic Law 8/2007 and whether such income must be allocated to their activities. The Directorate General for Taxes (DGT) has ruled that the exemption applies exclusively to the income specified in said article, provided it is obtained to fund their specific object or purpose.
Cuestión planteada 1. Si la exención contemplada en el artículo 10.Uno de la Ley Orgánica 8/2007 se limita estrictamente a las rentas mencionadas en la relación del artículo 10.Dos, exigiéndose asimismo la prueba de que se han destinado a la financiación de las actividades que constituyen el objeto o finalidad específica del partido político, de manera que cualquier ingreso o ganancia que no cumpliera estas condiciones debería integrarse en la base imponible sujeta a tributación al tipo impositivo del 25% contemplado para las rentas no exentas.
La exención en el Impuesto sobre Sociedades para partidos políticos se aplica exclusivamente a los rendimientos e incrementos de patrimonio relacionados en el artículo 10.2 de la Ley Orgánica 8/2007. Además, estas rentas deben haber sido obtenidas para la financiación de las actividades que constituyen su objeto o finalidad específica. El sujeto pasivo tiene la carga de la prueba y debe acreditar estos hechos por cualquier medio admitido en Derecho. Asimismo, deben llevar una contabilidad que permita identificar ingresos y gastos de rentas no exentas.
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