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A public limited company dedicated to promoting amateur sports has requested clarification on whether it can qualify as a partially exempt entity for Corporation Tax purposes. The Directorate-General for Taxes (DGT) ruled that, as a capital company with a commercial nature, it is ineligible to apply this exemption regime.
Cuestión planteada Si la entidad consultante tiene la consideración de parcialmente exenta del Impuesto sobre Sociedades al amparo de lo establecido en el artículo 9.3 de la Ley 27/2014, de 27 de noviembre.
La entidad consultante, al ser una sociedad anónima, no cumple las formas jurídicas previstas en el artículo 2 de la Ley 49/2002. Por su carácter mercantil regulado en la Ley de Sociedades de Capital y el Código de Comercio, es una entidad sujeta y no exenta. En consecuencia, no puede aplicar el régimen de entidades parcialmente exentas del Impuesto sobre Sociedades.
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