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A non-profit association has enquired whether its members' contributions are exempt from Corporation Tax. The DGT has ruled that they are not exempt if such fees entitle the member to a benefit derived from an economic activity.
Cuestión planteada Si se consideran exentas o no las rentas procedentes de las aportaciones de los socios tanto en el Impuesto sobre Sociedades como en el IVA y en caso de que no estén exentas, qué tipo de IVA se debería aplicar.
La asociación es contribuyente del Impuesto sobre Sociedades. Al no ser de utilidad pública, se rige por el régimen especial del artículo 110 de la LIS. Las rentas de su objeto social están exentas siempre que no sean actividades económicas. Sin embargo, las cuotas de asociados no están exentas si generan el derecho a una prestación derivada de una actividad económica.
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