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A non-profit association has requested a ruling regarding the tax classification of its income from membership fees and apartment sales. The DGT has determined that the management of apartments constitutes an economic activity; therefore, the resulting income is subject to Corporate Tax.
Cuestión planteada 1. La calificación en el Impuesto sobre Sociedades de los ingresos y gastos devengados por la asociación en su actividad habitual.
La puesta a disposición de apartamentos implica la ordenación de medios materiales y humanos para distribuir servicios, constituyendo una actividad económica. Por tanto, las cuotas de los asociados y las rentas por la transmisión de inmuebles afectos a dicha actividad están sujetas al Impuesto sobre Sociedades. Los gastos directamente relacionados con esta actividad son fiscalmente deducibles y las pérdidas de ejercicios anteriores pueden compensarse.
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