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A query was raised regarding whether a public healthcare consortium, comprising the Generalitat de Catalunya and the University of Barcelona, is exempt from Corporation Tax. The DGT ruled that it could be exempt if it acts as a Social Security managing body, rather than in its capacity as a university.
Cuestión planteada Si el consorcio, como entidad con personalidad jurídica plena sujeta al Impuesto sobre Sociedades, tiene la consideración de entidad totalmente exenta de conformidad con el artículo 9.1, letras d) y/o f) de la Ley del Impuesto sobre Sociedades.
El consorcio estará exento según el artículo 9.1.d) de la LIS si es un ente público descentralizado encargado de la gestión de la Seguridad Social en su Comunidad Autónoma. No obstante, esta exención solo cubre las actividades de gestión de la Seguridad Social y no otras funciones adicionales. Respecto a la letra f) del mismo artículo, el consorcio no tiene la consideración de universidad ni de entidad de derecho público de análogo carácter.
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