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A public law entity of the Generalitat de Catalunya, established to manage cultural heritage, has enquired whether it is entitled to a total or partial exemption from Corporation Tax. The DGT has ruled that it does not qualify as an exempt entity or a non-profit entity.
Cuestión planteada Si la entidad consultante tiene la consideración de entidad total o parcialmente exenta en el Impuesto sobre Sociedades.
La entidad es sujeto pasivo del Impuesto por tener personalidad jurídica propia. No es una entidad totalmente exenta porque no tiene un carácter análogo al de los organismos autónomos del Estado. Tampoco es una entidad parcialmente exenta, ya que no se considera una entidad sin ánimo de lucro y no está en el ámbito de aplicación de la Ley 49/2002. Por tanto, debe tributar por el régimen general por todas sus rentas.
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