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An emigrants' association has enquired whether the funds collected during its meetings must be declared for Corporate Tax purposes. The DGT has ruled that such income shall be exempt provided it fulfills the association's social purpose and does not derive from an economic activity or from its assets.
Cuestión planteada La asociación pregunta si está obligada a declarar en el Impuesto sobre Sociedades el dinero que recauda. También pregunta si debe darse de alta en la Consejería de Hacienda de su Comunidad Autónoma si ya está dada de alta en la Agencia Tributaria.
Si la asociación no es de utilidad pública, es una entidad parcialmente exenta bajo la LIS. Sus rentas estarán exentas si proceden de su objeto o finalidad específica y no constituyen una actividad económica, ni rentas del patrimonio o transmisiones distintas a las previstas. La obligación de declarar la totalidad de las rentas (exentas y no exentas) no aplica si los ingresos totales no superan 75.000 euros, las rentas no exentas no superan 2.000 euros y estas últimas están sometidas a retención.
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