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An urban conservation entity inquired whether it could qualify for the partially exempt entities regime. The DGT ruled that, by providing maintenance and cleaning services through the organisation of resources to achieve its purpose, its activity constitutes an economic activity; therefore, its income is not exempt.
Cuestión planteada 1) Si a la consultante le resulta de aplicación el régimen fiscal especial de entidades parcialmente exentas regulado en el capítulo XV del título VII del TRLIS.
Las entidades de conservación son sujetos pasivos del Impuesto sobre Sociedades. Sus rentas, incluidas las cuotas de asociados, no están exentas si derivan de una explotación económica, ya que la prestación de servicios de mantenimiento y vigilancia implica la ordenación de medios de producción. El beneficio resultante de la imputación de ingresos y gastos según el devengo contable estará sometido a la imposición del impuesto.
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