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V3698-20 30 December 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad sin ánimo de lucro

Non-profit entities pay tax on economic activity income and may be subject to IAE

A Denomination of Origin Regulatory Council seeks clarification on its obligation to declare income tax, IAE and VAT. The DGT determines that it is a taxpayer for Income Tax and that its economic activity income is not exempt.

The question raised

1º) Se plantea si habría que presentar declaración del Impuesto sobre Sociedades y en su caso, cuáles serían las rentas exentas y no exentas.

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