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A non-profit sports association has enquired whether training fee income from a player is exempt from tax. The DGT has ruled that, as it forms part of its corporate purpose and involves the organisation of resources to provide services, it is considered an economic activity and is therefore subject to tax.
Cuestión planteada Si el canon recibido por la entidad consultante debería ser tratado como renta exenta o no exenta 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 rentas de entidades sin ánimo de lucro están exentas si proceden de su objeto social y no son actividades económicas. Sin embargo, los ingresos derivados de la formación de jugadores se consideran sujetos y no exentos si implican la ordenación de medios materiales o humanos para la producción de servicios. Las cuotas de socios que no reciban contraprestación sí podrían considerarse exentas.
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