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A religious community has enquired whether the sale of its monastery to relocate to another site is subject to Corporation Tax. The DGT has indicated that if the entity applies the special regime under Law 49/2002, income derived from the transfer of assets is exempt.
Cuestión planteada Se plantea cuál sería la tributación de la venta inmobiliaria descrita a los efectos del Impuesto sobre Sociedades.
Las órdenes religiosas comprendidas en el Acuerdo entre el Estado y la Santa Sede pueden aplicar el régimen fiscal especial de la Ley 49/2002 si comunican su opción a la Administración. Bajo este régimen, las rentas derivadas de la transmisión de bienes o derechos están exentas del Impuesto sobre Sociedades según el artículo 6.3º. Esta exención está condicionada al cumplimiento de los requisitos del artículo 3, especialmente el de destinar el 70% de las rentas a los fines de la entidad.
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