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An animal protection association has enquired whether its membership fees and municipal grants are exempt from Corporation Tax. The DGT has ruled that these incomes are exempt provided they arise from the entity's social purpose and do not constitute an economic activity.
Cuestión planteada Si las rentas recibidas derivadas de las aportaciones de los socios y subvenciones recibidas por los distintos Ayuntamientos estarían exenta o no a los efectos de lo establecido en el artículo 110 y siguientes de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro que no son de utilidad pública son entidades parcialmente exentas. Las rentas de cuotas de asociados, donaciones o subvenciones están exentas si proceden de su objeto social y no derivan de una actividad económica según el artículo 5.1 de la LIS. Si la entidad realiza una actividad económica mediante la ordenación de medios de producción o recursos humanos, esas rentas estarán sujetas al impuesto.
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