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A non-profit federation of associations manages a local council grant intended to boost trade. The DGT has ruled that while the grant funds and payments to businesses do not constitute income or expenses, the compensation for management and financial costs is taxable.
Cuestión planteada En referencia al Impuesto sobre Sociedades, si se declara como ingreso las cantidades abonadas a la consultante en compensación de los gastos financieros y de gestión. Si esa percepción se considera subvención o prestación de servicios. Si la subvención completa abonada por el Ayuntamiento se debe considerar como ingreso de la consultante y en ese caso qué tratamiento tendrían para la misma los ingresos de los consumidores y el posterior pago de los cheques consumo a los comercios adheridos (siendo nula la diferencia entre lo ingresado por parte del Ayuntamiento y consumidores y lo pagado a los comercios por los cheques consumidos).
Las cantidades del Ayuntamiento y de los consumidores para la subvención no son ingresos ni gastos contables ni fiscales al actuar la entidad como mero intermediario. Sin embargo, la compensación por gastos financieros y de gestión constituye una actividad económica sujeta al Impuesto sobre Sociedades. Asimismo, dichas compensaciones por gestión están sujetas al IVA por ser la contraprestación de un servicio.
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