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A parents' association has requested clarification regarding Corporation Tax exemptions and the VAT treatment of its services (dining hall, reception, and after-school activities). The Tax Agency has responded that income from economic activities is subject to Corporation Tax and that, for VAT purposes, childcare and reception services are exempt, whereas dining hall services are not.
Cuestión planteada 1º) Cuáles serían las rentas que estarían exentas y cuáles no a efectos de su tributación en el Impuesto sobre Sociedades.
En el Impuesto sobre Sociedades, las rentas de una entidad parcialmente exenta están sujetas si derivan de una actividad económica que supone la ordenación de medios materiales o humanos. En el IVA, los servicios de acogida matinal/tarde y custodia durante el comedor están sujetos pero exentos, mientras que la gestión del servicio de comedor está sujeta y no exenta. Los servicios deportivos externos a la AMPA no gozan de la exención educativa.
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