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A footballers' trade union association has enquired whether income from the commercial exploitation of audiovisual rights is exempt. The DGT has responded that, as these revenues appear to derive from economic exploitation, they do not benefit from the exemption.
Cuestión planteada Si estarán exentos los ingresos obtenidos por la asociación procedente de la Liga de Fútbol profesional por aplicación del apartado 1 del artículo 110 de la Ley del Impuesto sobre Sociedades.
Las rentas de entidades parcialmente exentas están exentas si proceden de su objeto social y no derivan de una explotación económica. La ordenación por cuenta propia de medios para intervenir en la producción o distribución de bienes o servicios constituye actividad económica. En este caso, los ingresos por la explotación comercial de derechos audiovisuales parecen determinar la existencia de una explotación económica, por lo que estarán sujetos y no exentos.
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