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A non-profit association has enquired whether managing a municipal dog pound through an agreement with a local council constitutes an economic activity and how it should be taxed. The DGT indicates that if there is an organisation of own resources to provide the service, the subsidy and the transfer of assets will be subject to Corporate Income Tax and VAT.
Cuestión planteada 1. ¿Se considera el servicio prestado por la asociación una actividad económica?
La gestión de la perrera parece determinar una actividad económica al implicar la ordenación por cuenta propia de medios materiales y humanos. En ese caso, la subvención anual y las rentas por la cesión gratuita de inmuebles y muebles estarán sujetas y no exentas en el Impuesto sobre Sociedades. Respecto al IVA, si la aportación financiera se considera vinculada al precio de los servicios, formará parte de la base imponible; si es para financiar la estructura fija, no estará sujeta.
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