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A non-profit association sought guidance on the taxation of revenue generated from issuing a quality seal for orthopaedics. The DGT indicates that such activity could be exempt from Corporation Tax if it is considered auxiliary or of minor relevance, in accordance with the limits set by Law 49/2002.
Cuestión planteada 1º) Cómo tributarían los rendimientos obtenidos por la emisión de dicho Certificado a efectos del Impuesto sobre Sociedades.
La actividad de emisión de sellos no encaja en las explotaciones exentas específicas del artículo 7 de la Ley 49/2002. No obstante, las rentas serán exentas si la explotación es meramente auxiliar (no supera el 20% de los ingresos totales) o de escasa relevancia (cifra de negocios inferior a 20.000 €). De lo contrario, tributarán al 10% en el Impuesto sobre Sociedades.
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