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A non-profit underwater activities club has requested clarification on whether boat maintenance fees are exempt from Corporation Tax and VAT. The Directorate General for Taxes (DGT) ruled that income from services constituting an economic activity is subject to Corporation Tax and that boat maintenance services are not exempt from VAT.
Cuestión planteada Si las cuotas periódicas que abonaran los socios por el mantenimiento de la embarcación del club estarían exentas del Impuesto sobre Sociedades y del Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, las rentas de una explotación económica están sujetas al impuesto, incluso si se realizan con los propios asociados. En el IVA, los servicios de mantenimiento y consumos de la embarcación del club, cuya contraprestación sea una cuota específica distinta de las cuotas sociales, tributan al tipo general del 21% por no considerarse directamente relacionados con la práctica del deporte.
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