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An advanced technologies foundation has enquired whether its activities are exempt from Corporate Tax under Law 49/2002. The DGT indicates that research and technological development activities may be exempt provided they are carried out in fulfilment of the foundation's corporate purpose.
Cuestión planteada Si es de aplicación a los trabajos desarrollados por la Fundación consultante la exención prevista en el número 3º del artículo 7 de la Ley 49/2002.
Las rentas obtenidas por entidades sin fines lucrativos procedentes de explotaciones económicas de investigación científica y desarrollo tecnológico están exentas del Impuesto sobre Sociedades según el artículo 7.3 de la Ley 49/2002. Para que se aplique esta exención, dichas actividades deben desarrollarse en cumplimiento de la finalidad específica de la entidad.
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