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A foundation has requested clarification on whether managing a bird feeder and birdwatching activities are exempt from Corporate Income Tax (CIT), VAT, and Property Tax (IBI). The Directorate General for Taxes (DGT) indicates that exemption will depend on whether the activity is considered part of a protected natural area, whether it is an ancillary or minor activity, and compliance with subjective requirements and notification obligations.
Cuestión planteada Si la actividad de reparto de comida para aves necrófagas y su avistamiento en el comedero está exenta del Impuesto sobre Sociedades, Impuesto sobre el Valor Añadido y del Impuesto sobre Bienes Inmuebles si son ejercidas por la fundación
En IS, las rentas estarán exentas si la actividad es una explotación de parques o espacios naturales protegidos, o si es auxiliar (máximo 20% de ingresos totales) o de escasa relevancia (máximo 20.000 €). En IVA, las visitas estarán exentas si la fundación es un establecimiento privado de carácter social y el servicio es en un espacio natural protegido. En IBI, la exención requiere que la entidad haya optado por el régimen especial de la Ley 49/2002 y que el inmueble esté afecto a actividades exentas en IS.
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