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A football club supporters' association has enquired whether its income is exempt from Corporation Tax. The DGT ruled that membership fees are exempt, but income from bar services or matchday attendance constitutes economic activity subject to tax.
Cuestión planteada Si habría que considerar la actividad realizada como económica conforme a lo establecido en la Ley 27/2014, de 27 de noviembre y si las rentas derivadas de las dos fuentes de ingresos de la asociación deberían considerarse exentas a los efectos del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro no calificadas de utilidad pública son parcialmente exentas. Están exentas las rentas que procedan de su objeto o finalidad específica siempre que no sean actividades económicas, como las cuotas de asociados. Sin embargo, la prestación de servicios como un bar o la gestión de asistencia a partidos se consideran actividades económicas y sus rentas deben tributar al tipo general.
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