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A query was raised regarding whether a grouping of property owners established as a non-profit association is required to file a Corporate Tax return. The Directorate General of Taxes (DGT) indicates that, if they do not opt for the benefits of Law 49/2002, they may avoid filing provided they meet specific income requirements.
Cuestión planteada 1º) Si estaría obligada a presentar declaración por el Impuesto sobre Sociedades la entidad consultante manteniendo la consideración fiscal actual.
Las asociaciones sin ánimo de lucro que no cumplen los requisitos de la Ley 49/2002 están parcialmente exentas y pueden no presentar declaración si sus ingresos totales no superan los 75.000 euros anuales, sus rentas no exentas no superan los 2.000 euros anuales y todas las rentas no exentas están sometidas a retención.
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