Las Fallas y Hacienda. Asociaciones sin Ánimo de Lucro prevenir

Se acercan las Fallas ¿ Y alguien más? Asociaciones sin Ánimo de Lucro prevenir

En mi artículo de hoy hago referencia a lo que ocurrió hace un año aproximadamente en los casales falleros. Pueden ver la noticia en el siguiente link levante-emv.

De una manera muy resumida, mediante un plan programado irrumpen agentes de la agencia tributaria en los casales falleros y realizan inspecciones referentes a sus obligaciones formales contables y fiscales y revisión de impuestos.

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Este mismo supuesto podría ocurrir en cualquier Asociación sin ánimo de lucro, sea cual sea su objeto social y la composición de la misma. Es una consulta muy habitual que siembra duda sobre la necesidad o no de este tipo de entidades de estar correctamente formalizadas y su tributación.

Dudas con las que me suelo encontrar:

  • ¿ Debe una Asociación sin ánimo de lucro desarrollar una contabilidad y liquidar sus impuestos?.

Pues efectivamente, está obligada a ello. Sea cual fuere la forma jurídica de una entidad, según nuestro código de comercio por el hecho de desarrollar una actividad de carácter mercantil con lucro o sin él, están obligadas a realizar una contabilidad cada ejercicio.

Pero además viene regulado en el artículo 14 de la Ley orgánica 1 /2002 de 22 de Marzo que detallo a continuación.

OBLIGACIONES CONTABLES

Las obligaciones contables de las Asociaciones quedan establecidas en el Artículo 14 de la Ley Orgánica1/2002, de 22 de marzo, reguladora del Derecho de Asociación, en el que se dice:

«Artículo14.
1. Las asociaciones han de disponer de una relación actualizada de sus asociados, llevar una contabilidad que permita obtener la imagen fiel del patrimonio, del resultado y de la situación financiera de la entidad, así como las actividades realizadas, efectuar un inventario de sus bienes y recoger en un libro las actas de las reuniones de sus órganos de gobierno y representación. Deberán llevar su contabilidad conforme a las normas específicas que les resulten de aplicación.

 

Por otro lado sus obligaciones documentales conllevan tener un libro de Actas y libro de Registro de Socios.

2.-¿ Está sujeta y obligada a presentar Impuesto de Sociedades una Asociación sin ánimo de Lucro?

Es difícil dar una respuesta única a esta pregunta, ya que lo predomina es la ambigüedad, plasmada en la propia Ley del Impuesto de Sociedades. No obstante, después de los cambios  que introduce la reforma  en este impuesto, la práctica totalidad de las asociaciones y fundaciones tendrán la obligación de presentar este impuesto, tengan o no que pagar por él.

La actual Ley del Impuesto Sobre Sociedades señala en su artículo 136 que solamente se salvarán de presentar el impuesto en julio las entidades que cumplan todos estos requisitos:

  • Que sus ingresos totales no pasen de 100.000 euros.
  • Que los ingresos procedentes de rentas no exentas sujetas a retención no superen los 2.000 euros anuales.
  • Que todas las rentas no exentas estén sometidas a retención.

Por lo tanto, ésta será la última declaración en la que operen estos límites, ya que para los ejercicios iniciados a partir del 1 de enero de 2015, al suprimirse este artículo con la reforma fiscal, todas las organizaciones no lucrativas tendrán obligación de presentar el impuesto.

Recuerdo y aclaro que el Impuesto de Sociedades se presenta y liquida una vez depositadas sus cuentas en el Registro Mercantil a los 25 días.

Es decir las Asociaciones sin ánimo de lucro que están obligadas a presentar el impuesto de Sociedades del ejercicio 2014, lo harán el 25 de Julio de 2015.

Y a partir de la reforma TODAS las Asociaciones sin ánimo de lucro deberán presentar el Impuesto de Sociedades del ejercicio 2015 cuyo plazo vencerá el 25 de Julio de 2016.

 

3.- ¿ Deben tributar en el impuesto de Sociedades y si es así en qué porcentaje?

El punto anterior se refería a la obligatoriedad de liquidación del impuesto de Sociedades.

Aquí deberíamos aclarar sí aunque sea obligatoria su presentación tienen que pagar por algún porcentaje de sus beneficios y cuál es.

Este tipo de entidades se consideran entidades parcialmente exentas luego:  En primer lugar tenemos dos tipos de asociaciones

  • Las acogidas al régimen fiscal de la Ley 49/2002, que son en general entidades a las que se ha reconocido utilidad pública o de cooperación al desarrollo y que cumplen una serie de estrictos requisitos marcados por la citada Ley. Estas entidades pagarán por sus rentas de explotaciones económicas solamente un 10%, dejando como rentas exentas una lista tasada en el artículo 7 de la Ley 49/2002.
  • El resto de asociaciones y fundaciones, que el impuesto considerará como entidades parcialmente exentas.

La mayoría están en el segundo bloque y tienen un tipo de gravamen del 25 % , mientras que la parcialmente exentas lo tienen al 10 %.

Luego, a mi modo de entender cuando se generen ingresos en este tipo de asociaciones por las cuotas de sus asociados, al no existir fin lucrativo no habrá tributación de los mismos. En cambio cuando se generar ingresos por una explotación económica, si deben tributar en su mayoría al 25 %.

Pongamos un ejemplo: Imaginemos una Asociación de ciclistas que practican mountain bike los fines de semana. Por las cuotas de sus asociados no existe tributación. Imaginemos que realizan una revista mensual de la cual se genera un lucro por diferencia entre ingresos por la venta de la revistas y costes de elaboración.

Esta parte de ingresos si estaría sujeta a tributación, luego si se genera un beneficio antes de impuestos tributaría al tipo de gravamen del 25 %.

Mismo hecho dirigido a cualquier tipo de asociaciones llámese Asociaciones de Madres y Padres de  Alumnos, Casales falleros, etc…

4.- Y por último. ¿ Están sujetas a iva las cuotas de los asociados ¿

La sujeción o no al impuesto del Valor Añadido, al igual que su exención no depende del tipo de entidad sino del tipo de actividad que desarrolle la entidad.

Luego en este caso están igual que el resto de empresas con formas jurídicas diferentes, dependerá de si la propia actividad que desarrollan entra como sujeta, no sujeta o exenta.

Para finalizar mi artículo una vez resumida la legislación que rige todo el carácter fiscal y mercantil de estas entidades, es necesario revisar la casuística de cada caso particular para trabajar con un 100 % de seguridad. Queda bastante claro que en fiscalidad no existen patrones hechos.

En Valencia a 16 de Febrero de 2015.

Jorge Ballester Cuñat

Economista Colegiado Nº 7.537

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