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V1471-16 7 April 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad parcialmente exenta

Sponsorship, advertising and soft drink sales in sports clubs may constitute a taxable economic activity for Corporate Tax

A non-profit sports club has enquired whether income derived from its sporting activities is exempt from Corporate Tax. The DGT has ruled that income generated from economic activities, such as sponsorship or product sales, must be subject to taxation.

The question raised

Cuestión planteada Si la renta que se ponga de manifiesto anualmente por diferencia entre los ingresos y los gastos mencionados, como consecuencia de la práctica deportiva a través de la competición de los distintos equipos de la entidad en las ligas organizadas por la Federación Gallega de Fútbol, está exenta del Impuesto sobre Sociedades.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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