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A non-profit association has requested clarification regarding the tax treatment (Corporate Tax and VAT) of its income, including membership fees, agreements, donations, and sponsorships. The Directorate General for Taxes (DGT) clarifies that Corporate Tax exemption depends on whether the income arises from economic activities, while VAT treatment depends on whether the activities constitute services to members or services provided to third parties.
Cuestión planteada Se solicita aclaración del fundamento de derecho que exime a la asociación de tributar en Impuesto sobre Sociedades e Impuesto sobre el Valor Añadido, por cada uno de los cuatro tipos de ingresos.
En IS, las rentas están exentas si proceden del objeto social y no constituyen actividades económicas según el art. 5.1 LIS. En IVA, los servicios a miembros están exentos si son por cuotas estatutarias y para interés colectivo, pero las actividades para terceros están sujetas. Los convenios de colaboración de la Ley 49/2002 no son servicios, pero el patrocinio publicitario sí lo es.
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