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A foundation has enquired whether income derived from the execution of training projects (online courses and seminars) to disseminate knowledge about stroke could be exempt from Corporation Tax. The DGT has ruled that, provided these activities are carried out in fulfilment of the foundation's statutory purpose, such income is exempt.
Cuestión planteada 1º) Si en el caso de que el desarrollo y ejecución de los Proyectos X se traspasase por la Asociación de la Fundación, las rentas obtenidas por esta última como consecuencia de la ejecución de los mismos podrían calificarse como exentas del Impuesto sobre Sociedades al amparo del artículo 7 de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.
Las explotaciones económicas de organización de cursos o seminarios están exentas del Impuesto sobre Sociedades según el artículo 7.8 de la Ley 49/2002. En este caso, la actividad formativa online para difundir conocimiento sobre el ictus se considera exenta al cumplir con el objeto fundacional de la entidad. Asimismo, estas rentas exentas permiten cumplir el requisito de destinar al menos el 70% de los ingresos a los fines de la entidad.
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