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A non-profit association enquired whether it was required to file Corporate Tax returns and if it could apply the 15% reduced rate. The DGT ruled that if the association carries out an economic activity, its income will be subject to tax and it may apply the newly created reduced rate provided it meets the legal requirements.
Cuestión planteada Si la asociación consultante está obligada a presentar el Impuesto sobre Sociedades y si debe aplicarse el tipo general del 25% o, por el contrario, podrían aplicarse el tipo reducido del 15% para entidades de nueva creación.
Las asociaciones sin ánimo de lucro no declaradas de utilidad pública son entidades parcialmente exentas. Sus rentas derivadas de actividades que constituyan una explotación económica están sujetas al Impuesto sobre Sociedades. Si la entidad desarrolla una actividad económica según el artículo 5.1 de la LIS, podrá aplicar el tipo reducido del 15% en el primer período con base positiva y en el siguiente, siempre que no sea una transmisión de actividad previa o de una persona vinculada.
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