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A non-profit association inquired whether income obtained from participating in the management of a sports club is exempt. The DGT ruled that, as the activity lacks a general purpose and constitutes an economic exploitation, the income is subject to tax.
Cuestión planteada Si dichos ingresos están exentos del Impuesto sobre Sociedades.
Las entidades parcialmente exentas tienen exentas las rentas de su objeto social que no sean actividades económicas. Sin embargo, los ingresos derivados de explotaciones económicas o del patrimonio están sujetos al impuesto. En este caso, la participación en la gestión de una sociedad anónima deportiva no tiene una finalidad general, por lo que los ingresos de las acciones y las cuotas destinadas a financiar dicha actividad económica estarán sujetos al Impuesto sobre Sociedades al 25%.
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