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A non-profit association has requested clarification on the taxation of the sale of a caretaker's residence. The Directorate General for Taxes (DGT) has indicated that the income would not be exempt, as it will not be entirely reinvested in new fixed assets and could be classified as an economic activity.
Cuestión planteada Cómo tendría que tributar el fruto de la venta del inmueble (antigua vivienda del guarda), tanto para la asociación en el Impuesto sobre Sociedades, como para sus asociados.
La renta por la transmisión de un bien afecto al objeto de una entidad parcialmente exenta no goza de exención si no se destina el total del producto a nuevas inversiones en elementos del inmovilizado en los plazos legales. Además, si el objeto de la entidad supone el desarrollo de una actividad económica, la renta estará sujeta y no exenta. El tipo de gravamen será del 25%, o del 23% si la cifra de negocios es inferior a un millón de euros.
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