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A public utility association asks whether its income from non-core activities is below the 40% threshold. The DGT states that income from day or 24-hour care services for people with cerebral damage may be exempt if the services align with the entity's purpose and fall under Article 7 of Law 49/2002.
Cuestión planteada Según manifiesta en su escrito de consulta, la asociación cumple los requisitos establecidos en el artículo 3 de la Ley 49/2002 de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, si bien, se plantea si, a estos efectos, cumple el requisito recogido en el apartado 3º, relativo al límite del 40% de los ingresos totales que no deberá superar el importe neto de la cifra de negocios del conjunto de las explotaciones económicas no exentas ajenas a su objeto o finalidad estatutaria.
Las rentas de la explotación económica de asistencia diurna o de 24 horas en centros especializados pueden estar exentas si se desarrollan en cumplimiento del objeto de la entidad y se encuentran en el catálogo del artículo 7 de la Ley 49/2002. Asimismo, podrían estar exentas las rentas de actividades auxiliares o complementarias, o de escasa relevancia, bajo los límites y condiciones previstos en la normativa.
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