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A query was made regarding the tax regime applicable to a public consortium dedicated to biomedical research. The DGT ruled that, as it is neither an autonomous body nor an entity exempt by law, it must pay tax, although it may apply a partial exemption to income not derived from economic activities.
Cuestión planteada Cuál sería el régimen y marco de tributación de la entidad consultante en el Impuesto sobre Sociedades conforme al marco actual normativo.
El consorcio es contribuyente del Impuesto sobre Sociedades por tener personalidad jurídica propia. No goza de exención subjetiva plena al no ser una Administración ni un organismo autónomo. Podría aplicar el régimen de exención parcial si carece de finalidad lucrativa, quedando exentas las rentas de su objeto social que no sean actividades económicas. Las rentas de actividades económicas tributarán al 25%.
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