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A public utility association has enquired whether the sale of property intended for social activities is exempt from taxation if the proceeds are reinvested. The DGT has ruled that income derived from the transfer of assets is exempt, provided the requirements of Law 49/2002 are met.
Cuestión planteada 1º) Si la transmisión de un inmueble afecto a una actividad exenta que se destina a uso y actividades sociales estaría exenta de tributación en el Impuesto sobre Sociedades, si se reinvierte el importe obtenido en otro inmueble o en otros bienes, que no sean inmuebles, pero que se afecten a la realización del objeto social.
Las rentas procedentes de transmisiones de bienes o derechos están exentas del Impuesto sobre Sociedades para las entidades sin fines lucrativos según el artículo 6 de la Ley 49/2002. Para que esta exención sea aplicable, la entidad debe cumplir los requisitos del artículo 3 de dicha ley, incluyendo el deber de destinar al menos el 70% de sus rentas a la realización de sus fines de interés general.
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