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A query is made as to whether an association dedicated to sports can receive patronage incentives. The DGT responds that it does not qualify as one of the entities provided for by Law 49/2002, although its income may be exempt from Corporate Tax under certain conditions.
Question posed: Whether the consulting entity is a beneficiary of patronage, in accordance with the provisions of Article 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
The entity is not a beneficiary of patronage because it is not included in the list set forth in Article 2 of Law 49/2002. Nevertheless, as a non-profit association, it is an entity partially exempt from Corporate Tax. Its income shall be exempt if it arises from its corporate purpose and does not derive from economic exploitation. Income from economic exploitation shall be subject to tax.
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