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An associated centre of the UNED with its own legal personality has requested a ruling on whether its income is exempt from Corporate Tax. The DGT has determined that, despite being a non-profit entity, it must be taxed on income derived from economic activities and from income from movable capital.
Cuestión planteada Si los rendimientos citados en los puntos 1 y 2 anteriores están sujetos o no, y en su caso, exentos o no de tributación por el Impuesto sobre Sociedades.
Los centros asociados de la UNED son contribuyentes del Impuesto sobre Sociedades al tener personalidad jurídica propia. Si tienen la condición de entidad sin ánimo de lucro, se les aplica el régimen de exención parcial. Bajo este régimen, las rentas de actividades económicas y las rentas derivadas del patrimonio no están exentas. Por tanto, los ingresos por servicios de explotación y los rendimientos del capital mobiliario están sujetos al impuesto.
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