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A sports association has requested clarification regarding the tax treatment of its income and expenses. The DGT has ruled that income will be subject to tax if it arises from an economic activity, whereas membership fees provided without consideration may be exempt.
Cuestión planteada Se plantea cual sería la calificación fiscal de las rentas y los gastos indicados a efectos del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro son parcialmente exentas, pero la exención no alcanza a los rendimientos de explotaciones económicas. Si la asociación ordena medios materiales o humanos para producir o distribuir servicios, sus ingresos estarán sujetos al impuesto, incluso si se realizan con los propios asociados. Los gastos imputables exclusivamente a rentas exentas no son deducibles, pero los parcialmente imputables lo serán en la proporción que representen los ingresos de explotaciones económicas respecto al total.
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