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A hiking association for seniors has requested clarification on whether it must file a Corporate Tax return. The Directorate General of Taxes (DGT) has ruled that income derived from its social purpose is exempt, whereas income from economic activities is not, and that the obligation to file depends on not exceeding specific income thresholds.
Cuestión planteada 1º) Si debe la asociación presentar declaración del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro no declaradas de utilidad pública son entidades parcialmente exentas. Sus rentas están exentas si proceden de su objeto social y no son actividades económicas, incluyendo cuotas de asociados, subvenciones y donaciones. No obstante, los ingresos por publicidad o venta de productos se consideran actividades económicas sujetas al impuesto. La obligación de presentar declaración no existe si los ingresos totales no superan 50.000 euros anuales, las rentas no exentas no superan 2.000 euros y todas las rentas no exentas están sometidas a retención.
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