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A non-profit entity that is not of public utility asks whether it must declare all its income for Corporate Tax purposes. The DGT rules that it must declare the entirety of its income, both exempt and non-exempt, unless it meets the income limits established by law.
Cuestión planteada Si la entidad se encontraría obligada o no a declarar en el Impuesto sobre Sociedades la totalidad de sus rentas, exentas y no exentas, de acuerdo con el artículo 124.3 de la LIS.
Las entidades parcialmente exentas están obligadas a declarar la totalidad de sus rentas, tanto exentas como no exentas. No obstante, no tendrán obligación de presentar declaración si sus ingresos totales no superan los 75.000 euros anuales, sus rentas no exentas no superan los 2.000 euros anuales y todas las rentas no exentas están sometidas a retención. En el caso concreto, las actividades de la consultante constituyen una actividad económica, por lo que sus rendimientos están sujetos y no exentos.
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