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A non-profit association has requested clarification on whether the special Corporate Tax regime applies to it. The Directorate General of Taxes (DGT) has ruled that, as it is not a public utility entity, it is subject to the regime under Chapter XIV of Title VII of the Corporate Tax Act, which provides exemptions for income derived from its social purpose, provided it does not constitute an economic activity.
Cuestión planteada Si se considera aplicable para la consultante el régimen previsto en el Capítulo XIV del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en cuanto que la consultante es una asociación sin ánimo de lucro de las previstas en la letra a) del apartado 3 del artículo 9 de dicha Ley.
Las entidades sin ánimo de lucro no incluidas en la Ley 49/2002 están parcialmente exentas según el régimen especial de la LIS. Estarán exentas las rentas de su objeto o finalidad específica que no constituyan actividades económicas, como las cuotas de asociados. Las rentas de actividades económicas o patrimoniales estarán sujetas al impuesto con un tipo del 25%. La obligación de declarar queda exenta si los ingresos totales no superan 75.000 euros, las rentas no exentas no superan 2.000 euros y todas las rentas no exentas están sometidas a retención.
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