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A query was raised regarding whether a Royal Academy of Sciences, associated with the Instituto de España, enjoys full exemption from Corporation Tax and can apply the non-profit entity regime. The DGT ruled that it cannot, as it is not formally integrated into the Instituto de España.
Cuestión planteada Si la entidad consultante, como Academia Asociada al Instituto de España según acuerdo de la Mesa del Instituto de España de 28 de febrero de 1990, goza de la exención total regulada en el artículo 9.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si puede optar al régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo regulado en la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, según lo establecido en su disposición adicional décima.
La entidad consultante es contribuyente del Impuesto sobre Sociedades por tener residencia en España y personalidad jurídica. No está exenta según el artículo 9.1 de la LIS porque no es una de las Reales Academias que forman parte del Instituto de España según el Real Decreto 1160/2010. Por tanto, no le es aplicable la disposición adicional décima de la Ley 49/2002.
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