We are Valencians and we have been for a week and a half of Fallas. And apart from the noise and the views that begin to reach us in the windows that give to the Columbus market, regardless of the notice of the time to which we should consider eating in the form of Mascletà, and of course , removing that we have already forgotten to access our neighborhood by car, which justifies that this blog entry treats our most iconic holiday, is that like other types of non -profit entities, Fallas also have tax obligations.
the base
A Falla is an association of people who formalizes their belonging to a group, which gives you statutes, positions, functions, local, activities, and so on. And it turns out that since 2014, there have been a series of changes in the taxation of non -profit associations that mainly affect the tax obligations of 2015 and successive years. Specifically, to the obligation to submit certain activities through the Corporation Tax, or the carrying of its accounting according to the legal requirements established by Law 1/2002.
Going to Law 27/2014, and the subsequent correction that was made in Royal Decree-Law 1/2015, the entities referred to in the regulations will be obliged to submit the Corporation Tax and declare all its income, both exempt and non -exempt. What happens to the case of failures?
The peculiarity of Fallas lies that despite not being a lucrative entity, they can obtain income from certain activities, such as income from the sale of drinks and food in verbenas, advertising income in their Llibrets, etc. Therefore, it is necessary to coin a differentiated treatment based on its activity, and not so much to its legal form.
current context
After several comings and goings in this regard, those associations that meet the following three requirements in an immovable way:
– That your total income does not exceed 75,000 euros annually.
– That the income corresponding to non-exempt income does not exceed 2,000 euros per year.
– That all non-exempt income they obtain are subject to retention.
Thus, for all those commissions that exceed any of the three previous variables, it will be mandatory to present the Corporation Tax. However, as we previous Contributions of the faults or donations, will not present tax, or therefore, enable deduction.
The folk disgust appears in respect of the popular conception of certain activities. A fallero may consider that the hiring of a verbena should be an exempt income, since without it, there is no party, but the legislation does not collect it so, since the end of the fault does not collect by law as an indispensable point the presence of This.
What are you going to do. In this sense, any income considered not exempt, must be taxed at 25% and be reflected in the Corporation Tax.
Thus, as occurs in any other type of organization, every commission must also carry out a retention in any type of payment that they carry out in the hiring of personnel, that is, that the musicians and assemblers of that verbena that we set an example, as well as the monument itself, among others, they must be taxed corresponding.
It also has an impact on this type of associations issues such as the fractional payments of the IS -Gore the case- or the type of operations of the model 347. and the Treasury does not pound in failures.
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PD: For obvious reasons, today we partially skip our usual code of black and white.
References: Gregorio Labatut.
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