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A non-profit association has requested clarification regarding its tax regime. The Directorate General for Taxes (DGT) clarifies that, as it does not hold public utility status, the regime for partially exempt entities applies, meaning income from economic activities is subject to tax.
Cuestión planteada
Las entidades sin ánimo de lucro no incluidas en la Ley 49/2002 son entidades parcialmente exentas. Estarán exentas las rentas de su objeto o finalidad específica que no sean actividades económicas. Si la asociación realiza una actividad económica (ordenación de medios de producción o recursos humanos para producir o distribuir bienes o servicios), sus rendimientos y las subvenciones para financiarlos estarán sujetos al Impuesto sobre Sociedades. Los gastos imputables a la actividad económica serán deducibles y el tipo de gravamen será del 25%.
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