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A parents' association sought clarification on whether contributions to its misfortune fund, intended to cover studies for orphaned students, constitute exempt income. The Directorate General for Taxes (DGT) ruled that such contributions are exempt provided they stem from the association's social purpose and do not constitute an economic activity.
Cuestión planteada 1º) Si las aportaciones realizadas al fondo de infortunio constituyen rentas exentas o no exentas para la asociación.
Las rentas de las entidades parcialmente exentas están exentas si proceden de la realización de actividades que constituyan su objeto o finalidad específica, siempre que no sean actividades económicas. Las aportaciones de protectores y numerarios para cumplir el objeto de la asociación se consideran rentas exentas según el artículo 110 de la LIS. No obstante, las rentas derivadas de actividades económicas están sujetas al impuesto.
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