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A sports club has enquired whether its income from the use of facilities to promote sport is exempt from Corporation Tax and VAT. The DGT has determined that Corporation Tax exemption depends on the activity not being classified as an economic activity, while VAT exemption requires the entity to be of a social nature providing services directly related to sporting practice.
Cuestión planteada Si la entidad consultante está exenta del Impuesto sobre Sociedades, al amparo del régimen de entidades parcialmente exentas.
En IS, las rentas están exentas si proceden del objeto de la entidad y no constituyen una actividad económica según el artículo 5 de la LIS. En IVA, los servicios deportivos prestados a personas físicas por entidades de carácter social están exentos si están directamente relacionados con la práctica deportiva, incluso si se facturan a terceros como ayuntamientos. No obstante, las actividades que no cumplan estos requisitos o sean entregas de bienes tributarán al tipo general.
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