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A professional association has requested a ruling on the tax treatment of transferring its assets to an association not declared to be of public utility. The Directorate General for Taxes (DGT) has ruled that the free transfer does not fulfil the professional association's specific purpose; consequently, the resulting income is subject to tax.
Cuestión planteada 1) Cuál sería el tratamiento fiscal en el Impuesto sobre Sociedades, de la transmisión gratuita del patrimonio del Colegio a la Asociación, siendo ambas, entidades parcialmente exentas, conforme a la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La transmisión gratuita de patrimonio no se considera realizada en cumplimiento del objeto o finalidad específica del colegio profesional, por lo que las rentas derivadas están sujetas y no exentas. Los elementos transmitidos deben valorarse por su valor de mercado, integrando la diferencia con su valor fiscal en la base imponible. Además, el gasto derivado de la donación no será fiscalmente deducible. En cuanto a la aportación no dineraria de rama de actividad, podría acogerse al régimen de neutralidad fiscal si el patrimonio constituye una unidad económica autónoma y la operación responde a motivos económicos válidos.
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