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A non-profit entity dedicated to the promotion of science enquires about its exemption from Corporation Tax and its liability for VAT. The DGT determines that income from economic activities is not exempt from Corporation Tax and that subsidies constituting consideration for cultural services are subject to VAT, even if they may be exempt due to the nature of the service.
Cuestión planteada 1º) Se plantea si por las actividades mencionadas estaría exenta o no sujeta al Impuesto sobre Sociedades o estaría parcialmente exenta en caso de desarrollar algún tipo de actividad por la que se percibieran los ingresos.
En el Impuesto sobre Sociedades, las rentas de actividades económicas (como la organización de cursos) están sujetas y no exentas, mientras que las rentas que no sean actividades económicas pueden estar exentas según el artículo 110.1 de la LIS. En el IVA, las subvenciones vinculadas directamente al precio de las operaciones forman parte de la base imponible. No obstante, los servicios culturales prestados por entidades privadas de carácter social pueden estar exentos si cumplen los requisitos del artículo 20.uno.14º de la Ley del IVA.
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