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A non-profit association not declared to be of public utility has requested clarification regarding the exemption of its income from Corporate Tax. The Directorate General for Taxes (DGT) ruled that income derived from its social purpose is exempt, whereas income from economic activities, assets, or the provision of services is subject to tax.
Cuestión planteada Si los ingresos y rentas que se obtienen por las fuentes mencionadas son rentas exentas o no exentas a efectos del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro que no son de utilidad pública son entidades parcialmente exentas. Estarán exentas las rentas de actividades que constituyan su objeto o finalidad específica, siempre que no sean actividades económicas, así como las cuotas de asociados y donaciones para financiar su objeto social. No estarán exentas los rendimientos de actividades económicas, las rentas del patrimonio ni las de transmisiones distintas a las permitidas. Los ingresos por publicidad, venta de lotería, rifas o arrendamientos se consideran actividades económicas y están sujetos al impuesto.
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