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A query was raised regarding whether a public consortium composed of various administrations is considered a fully exempt entity for Corporation Tax purposes. The DGT ruled that it does not benefit from full exemption as it is neither a territorial administration nor an autonomous body, although it may access partial exemption provided it lacks a profit-making purpose.
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, 27/2014, de 27 de noviembre.
El consorcio no está comprendido en la exención subjetiva plena del artículo 9.1 de la LIS, ya que este se limita a administraciones generales y territoriales y no a entidades instrumentales. Tampoco puede aplicar el régimen de la Ley 49/2002 al no tener la forma jurídica de fundación o asociación de utilidad pública. No obstante, si carece de finalidad lucrativa, podría disfrutar de la exención parcial del capítulo XIV del título VII de la LIS sobre rentas que procedan de su objeto o finalidad específica, siempre que no sean actividades económicas.
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