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A local public business entity requested clarification on whether it qualified as a partially exempt entity and whether the tax effect of assets received through assignment should be neutral. The DGT ruled that the entity is fully subject to the tax and that the deductibility of depreciation depends on accounting and tax regulations.
Cuestión planteada 1º) Si la entidad consultante tendría la consideración de entidad parcialmente exenta del Impuesto sobre Sociedades.
La entidad consultante, al ser una entidad pública empresarial local regida por derecho privado, no tiene la condición de organismo autónomo ni de entidad de análogo carácter para la exención total. Tampoco es una entidad sin ánimo de lucro bajo la Ley 49/2002, por lo que debe tributar por el régimen general. Respecto a la amortización, los gastos deben imputarse según el devengo y la normativa contable, advirtiendo que si hubo errores contables previos, se debe aplicar la norma de subsanación de errores del PGC.
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