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A non-profit entity composed of local councils has requested clarification on the tax treatment of extraordinary fees. The Directorate General for Taxes (DGT) has ruled that, as these fees fund economic activities (such as events, studies, and reports), they are subject to Corporation Tax and VAT.
Cuestión planteada Cuál sería el tratamiento fiscal de las cuotas extraordinarias tanto en el Impuesto sobre Sociedades como en el Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, las cuotas extraordinarias deben integrarse en la base imponible cuando derivan de una actividad económica. En el IVA, las operaciones por las que se perciba una cuota extraordinaria independiente de las fijadas en los estatutos no gozan de la exención para entidades sin fines lucrativos, al no considerarse cotizaciones estatutarias.
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