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An urban conservation entity inquired whether its members' fees were exempt from Corporation Tax due to the absence of economic exploitation. The DGT ruled that, as the provision of maintenance and cleaning services constitutes an economic activity, the income obtained is not exempt.
Cuestión planteada Si la ausencia de explotación económica en las funciones asumidas por la entidad consultante determina la exención en el Impuesto sobre Sociedades de las cuotas que recibe de los propietarios.
Las entidades de conservación son contribuyentes del Impuesto sobre Sociedades bajo el régimen de entidades parcialmente exentas. Sin embargo, las rentas procedentes de las cuotas de los asociados no están exentas si estas financian actividades que constituyen una explotación económica, como la prestación de servicios de mantenimiento, jardinería o vigilancia. En este caso, la entidad debe determinar su base imponible según el artículo 111 de la LIS.
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