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A non-profit association inquired whether the sale of land intended for the construction of its headquarters is exempt from Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as the land had not been used for the achievement of the entity's specific object or purpose, the reinvestment exemption cannot be applied.
Cuestión planteada 1.) Si beneficios obtenidos por la operación planteada estarían exentos a los efectos del Impuesto sobre Sociedades al destinarse por completo a la construcción y acondicionamiento del nuevo local social.
Para que la transmisión onerosa de bienes afectos al objeto o finalidad específica de una entidad parcialmente exenta esté exenta, el producto debe destinarse a nuevas inversiones en elementos del inmovilizado relacionados con dicho objeto. En este caso, al no desprenderse que los terrenos hayan estado afectos a la realización del objeto o finalidad específica, no procede la exención del artículo 110.1.c) de la LIS.
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