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A non-profit association has enquired whether fees for the use of facilities, runways and hangars are exempt from Corporate Income Tax (CIT) and VAT. The DGT has determined that these revenues are subject to CIT as they constitute an economic activity, and to VAT as they are not services directly related to sporting activities.
Cuestión planteada Si las cuotas por el uso de las instalaciones, pistas y hangares estarían exentas a efectos del Impuesto sobre el Valor Añadido y el Impuesto sobre Sociedades.
En el Impuesto sobre Sociedades, las rentas derivadas de una actividad económica (ordenación de medios para producir bienes o servicios) están sujetas y no exentas. En el IVA, los servicios prestados por entidades deportivas de carácter social están exentos solo si están directamente relacionados con la práctica del deporte; las cuotas específicas por el uso de pistas, hangares e instalaciones no se consideran directamente relacionados y tributan al tipo general.
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