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A parish queries whether payments for the use of niches, ossuaries and columbaria to third parties are taxable. The DGT confirms that such earnings are exempt from corporate tax as income from immovable property, but are subject to 21% VAT.
Cuestión planteada - Si la parroquia será considerada o no una entidad sin ánimo de lucro de la Ley 49/2002.
Las rentas obtenidas por la parroquia por la cesión de uso de nichos, osarios y columbarios están exentas en el Impuesto sobre Sociedades según el artículo 6.2 de la Ley 49/2002. No obstante, la actividad de cesión de uso de bienes a cambio de una contraprestación constituye una actividad empresarial sujeta al IVA al tipo general del 21%. En consecuencia, la entidad tendrá derecho a la deducción del IVA soportado en la construcción en la medida en que la edificación se utilice para dicha actividad.
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