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A non-profit association has enquired whether the income from its photography biennial (ticket sales and grants) is exempt from tax. The DGT has ruled that if the organisation of the event constitutes an economic activity, such income will be subject to Corporation Tax.
Cuestión planteada Si la organización de esta bienal da cumplimiento al objeto de nuestra asociación y finalidad específica de la misma, por la cual existe y si los ingresos de esta organización del evento Bienal (entradas y subvenciones) pueden considerarse rentas exentas conforme al artículo 110 de la LIS.
Las rentas de entidades sin ánimo de lucro están exentas si proceden de su objeto o finalidad específica y no derivan de una actividad económica. La organización de la bienal parece determinar la existencia de una actividad económica al ordenar medios de producción o recursos humanos. Por tanto, la venta de entradas, las subvenciones y las cuotas destinadas a financiar dicha actividad estarán sujetas y no exentas. El tipo de gravamen aplicable será el 25%.
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