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A non-profit cultural association has enquired whether income from annual event ticket sales and sponsorships is exempt from Corporation Tax. The DGT has ruled that these activities appear to constitute an economic activity and, therefore, the income is subject to tax.
Cuestión planteada 1. Confirmación de la exención en el ámbito del Impuesto sobre Sociedades.
Las rentas de entidades sin ánimo de lucro están exentas si proceden de su objeto específico y no son actividades económicas. La organización de un evento anual con venta de entradas y patrocinios parece determinar la existencia de una actividad económica al ordenar medios materiales y humanos. En ese caso, los rendimientos estarán sujetos y no exentos en el Impuesto sobre Sociedades. El tipo de gravamen aplicable será el 25%.
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