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A non-profit entity has enquired whether cash contributions received in its bank account are exempt from Corporation Tax. The DGT has ruled that they will be exempt if they arise from its corporate purpose or specific aim and do not constitute an economic activity.
Cuestión planteada -Si las aportaciones dinerarias recibidas en la cuenta bancaria de la que es titular la consultante entran dentro del ámbito de la exención regulada en el artículo 9 del TRLIS.
Las entidades sin ánimo de lucro son parcialmente exentas y las rentas de su objeto social o finalidad específica están exentas según el artículo 121 del TRLIS. No obstante, la exención no alcanza a los rendimientos de explotaciones económicas. Para que las aportaciones recibidas estén exentas, deben constituir el objeto de la entidad y no implicar la ordenación por cuenta propia de medios de producción o recursos humanos para producir o distribuir bienes o servicios.
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