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An association enquired whether it could continue to benefit from Law 49/2002 if its turnover from non-exempt economic activities exceeded 40% of its total income. The Directorate-General for Tax (DGT) ruled that such an excess would constitute a failure to meet the requirements for non-profit status.
Cuestión planteada Si la asociación podría seguir aplicando la Ley 49/2002, de 23 de diciembre, en el supuesto futuro de que el importe neto de la cifra de negocios de la explotación económica no exenta y que forma parte de su objeto y finalidad estatutaria exceda del 40% de los ingresos totales de la entidad.
Para acogerse a la Ley 49/2002, la entidad debe cumplir los requisitos del artículo 3, entre ellos que la cifra de negocios de explotaciones económicas ajenas a su objeto no exceda el 40% de los ingresos totales. Si la actividad no encaja en las exenciones del artículo 7 y supera ese 40%, se incumple el requisito y no se puede aplicar el régimen especial. En ese caso, la entidad tendrá la consideración de entidad parcialmente exenta según el artículo 9.3 de la LIS.
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