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An animal protection association has requested clarification regarding its Corporate Tax and VAT obligations based on its income. The Directorate General for Taxes (DGT) has ruled that income from economic activities is subject to Corporate Tax, and that sales at market stalls are subject to VAT.
Cuestión planteada Saber qué tipo de tributos deberíamos presentar, tanto trimestralmente como anualmente; si hay que presentar los modelos de IVA, de Impuesto sobre Sociedades, o qué tipo de modelos tenemos que presentar. O si, por el contrario, este tipo de asociaciones están totalmente exentas de tributar.
En el Impuesto sobre Sociedades, las rentas de actividades económicas están sujetas y no exentas, incluyendo las ventas en mercadillos y las cuotas o donativos destinados a financiar dicha actividad. En el IVA, las ventas de artículos en mercadillos están sujetas al impuesto. Las subvenciones estarán sujetas si se consideran vinculadas directamente al precio de las operaciones. Los donativos sin contraprestación no están sujetos al IVA.
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