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A public utility association enquired whether income generated from the global transfer of its assets and liabilities to a foundation upon dissolution is exempt from Corporate Tax. The DGT ruled that the income is exempt provided the association meets the requirements of Law 49/2002 and the foundation is a qualifying entity for patronage tax benefits.
Cuestión planteada Si la renta que se pone de manifiesto en la asociación como consecuencia de su disolución por la cesión global de activos y pasivos descrita está exenta de tributación en el Impuesto sobre Sociedades por aplicación del artículo 6.3º de la Ley 49/2002, ya estén afectos los bienes transmitidos a actividades exentas o no.
La renta derivada de la disolución y liquidación de una entidad sin fines lucrativos está exenta en el Impuesto sobre Sociedades según el artículo 6.3 de la Ley 49/2002. Esta exención se aplica a todos los bienes transmitidos en bloque mediante una cesión global de activos y pasivos, independientemente de si los bienes estaban afectos a actividades exentas o no. Para que se cumpla el requisito de disolución, el patrimonio debe destinarse íntegramente a entidades beneficiarias del mecenazgo, según el artículo 3.6 de la citada Ley.
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