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A sports club asks about the taxation of its income (subsidies, membership fees, sponsorships, lottery) and deductibility of expenses. The DGT clarifies that in IS, income is exempt if derived from the social purpose and not economic activities, while in VAT, exemption of sports services depends on the entity being a social entity.
Cuestión planteada Si los distintos tipos de ingresos de la entidad consultante estarían sujetos y, en su caso, exentos a efectos del Impuesto sobre Sociedades y del Impuesto sobre el Valor Añadido. Si los gastos en los que incurre la entidad consultante serían deducibles a efectos del Impuesto sobre Sociedades y si las cuotas del Impuesto sobre el Valor Añadido soportadas por la entidad consultante serían deducibles.
En IS, las rentas están exentas si proceden del objeto social y no derivan de una actividad económica, siendo las cuotas de socios exentas si no son contraprestación por servicios. En IVA, los servicios deportivos a personas físicas pueden estar exentos si el club es entidad de carácter social. Los patrocinios con publicidad están sujetos a IVA, pero los convenios de colaboración empresarial de la Ley 49/2002 no lo están. Los gastos imputables exclusivamente a rentas exentas no son deducibles en IS.
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