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An association dedicated to the rehabilitation of people with brain injuries has enquired whether its activities are exempt from Corporate Tax. The DGT clarifies that, as it is not a public utility entity, the regime for partially exempt entities applies.
Cuestión planteada Si las actividades mencionadas están exentas o no a efectos del Impuesto sobre Sociedades, de acuerdo con lo previsto en los artículos 120 y siguientes del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
Las rentas procedentes del objeto social o finalidad específica están exentas, siempre que no deriven de una explotación económica ni del patrimonio. Las cuotas o donaciones sin contraprestación destinadas al objeto social están exentas, pero los ingresos de actividades que supongan la ordenación de medios para producir o distribuir bienes o servicios están sujetos al impuesto. Los gastos imputables exclusivamente a rentas exentas no son deducibles.
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