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A sports association without a declaration of public utility inquires about the exemption of its income. The DGT responds that income from activities involving the organization of means of production or human resources for services is considered economic activity and, therefore, is subject to tax.
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Non-profit entities not included in Law 49/2002 are partially exempt from Corporate Income Tax. However, the exemption does not extend to returns from economic activities, defined as the self-organization of means of production and human resources to produce or distribute goods or services. If the entity's activities constitute an economic activity, its income shall be subject to tax, including fees and subsidies intended to finance them.
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