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A beekeeping association not of public utility seeks advice on its IS and VAT taxation. The DGT states that its income will be exempt from IS if not derived from economic activity, and services invoiced to members at prices independent of membership fees do not benefit from VAT exemption.
Cuestión planteada 1º) Cuál sería la tributación de los distintos tipos de ingresos obtenidos por la Asociación en el Impuesto sobre Sociedades, el Impuesto sobre el Valor Añadido y el Impuesto sobre Actividades Económicas.
En el Impuesto sobre Sociedades, las rentas de una entidad sin ánimo de lucro no declarada de utilidad pública están exentas si proceden de su objeto social y no derivan de una actividad económica. En el IVA, los servicios prestados a asociados por su objeto social y sin contraprestación distinta de las cuotas estatutarias están exentos. La facturación exacta de un seguro contratado por la asociación y repercutido a sus asociados está exenta de IVA. La venta de lotería es un servicio mixto: la participación está exenta y el sobreprecio sujeto al tipo general.
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