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A non-profit association has requested clarification regarding its tax regime for Corporation Tax and VAT. The DGT has determined that it is a partially exempt entity for Corporation Tax purposes, although its advisory and service activities may constitute a taxable economic activity.
Cuestión planteada 1º)¿Es de aplicación el régimen de entidades parcialmente exentas, previsto en el Titulo VII, capitulo XIV, artículos 109 a 111, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades?
La entidad tiene la consideración de entidad parcialmente exenta en el Impuesto sobre Sociedades. Las rentas de su objeto social no serán exigibles si no constituyen una actividad económica. No obstante, los ingresos por servicios de asesoramiento y formación parecen determinar una actividad económica, por lo que estarán sujetos al impuesto. En cuanto al IVA, las prestaciones a asociados están exentas si son cuotas estatutarias para fines colectivos, pero no si se factura un precio independiente por servicios individuales.
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