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A taxpayer has requested clarification regarding Corporate Tax and VAT implications for a non-profit motorcycle club that will collect membership fees and sponsorship. The DGT indicates that income will be exempt from Corporate Tax provided it does not derive from economic activity, and further analyses VAT exemptions for membership fees and sporting services.
Cuestión planteada Cuál sería la tributación a los efectos del Impuesto sobre Sociedades y del Impuesto sobre el Valor Añadido.
En el Impuesto sobre Sociedades, las rentas de una entidad sin ánimo de lucro están exentas si proceden de su objeto social y no de una explotación económica. Si existe explotación económica, las rentas y cuotas para financiarla estarán sujetas. En el IVA, las cuotas de asociados pueden estar exentas si son para el interés colectivo, pero los servicios con precio independiente para intereses particulares no lo están. Los servicios deportivos pueden estar exentos si la entidad es un establecimiento deportivo de carácter social.
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