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An association planning to hold community gatherings based on Christian values has requested clarification on its tax regime. The DGT ruled that income will be exempt if it arises from the entity's social purpose and does not constitute an economic activity, warning that providing accommodation and catering services could be classified as an economic activity.
Cuestión planteada 1º) Si puede resultar de aplicación a la asociación el régimen de las entidades parcialmente exentas del artículo 9.3 de la Ley del Impuesto sobre Sociedades, por la actividad ordinaria de la realización de encuentros convivenciales, basados en determinados valores cristianos, durante el año y los fines de semana, así como en la realización de actividades extraordinarias como las salidas programadas, todas ellas relacionadas con el objeto asociativo.
Las entidades sin ánimo de lucro no declaradas de utilidad pública son entidades parcialmente exentas en el Impuesto sobre Sociedades. Estarán exentas las rentas que procedan de su objeto o finalidad específica, siempre que no tengan la consideración de actividades económicas. Si la organización de convivencias supone la ordenación de medios para la producción de bienes o servicios, las rentas derivadas estarán sujetas al impuesto. En cuanto al IVA, los servicios a asociados están exentos si no se percibe una contraprestación distinta de las cuotas fijadas en los estatutos.
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