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A political party has enquired whether the sale of merchandising (T-shirts, pens, etc.) is exempt from Corporation Tax and VAT. The DGT ruled that for Corporation Tax, exemption depends on an express declaration by the Administration, while for VAT, exemption only applies if the sale takes place during demonstrations for financial support.
Question posed: It is desired to know whether these operations would be subject and exempt or subject and not exempt to Corporate Income Tax, given the status of the political formation as a partially exempt entity.
In Corporate Income Tax, income from the economic exploitation of the sale of goods shall enjoy an exemption if the Tax Administration expressly declares it. In VAT, the supply of goods is subject to the general rate of 21% unless carried out by reason of demonstrations intended to report financial support for its specific purpose and organized for its exclusive benefit. The exemption for ancillary activities to members does not apply if a consideration other than statutory fees is received.
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