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A hunting association has enquired whether its membership fees are exempt from Corporation Tax given that it does not carry out economic activities. The DGT has ruled that membership fees are exempt income, provided they arise from the association's social purpose and do not derive from economic exploitation.
Cuestión planteada Como entidad parcialmente exenta del Impuesto sobre Sociedades, si puede entenderse que la asociación no realiza actividad económica, por lo que sus cuotas estarían exentas de este impuesto.
Las rentas de entidades sin ánimo de lucro están exentas si proceden de su objeto o finalidad específica y no tienen la consideración de actividades económicas. Las cuotas de asociados generalmente constituyen rentas exentas si no se corresponden con el derecho a una prestación derivada de una actividad económica. Para que una renta no sea actividad económica, no debe existir la ordenación por cuenta propia de medios de producción y recursos humanos con el fin de producir o distribuir bienes o servicios.
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