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A limited company, fully owned by another company which in turn is part of a foundation, seeks to donate real estate to the foundation and claim exemption under Article 23 of Law 49/2002. The DGT concludes that the transaction constitutes a distribution of the company's own funds to its ultimate shareholder (the foundation), and thus is neither a pure irrevocable donation nor eligible for exemption under Article 23 or deduction under Article 20 of Law 49/2002.
The transaction does not qualify for exemption under Article 23 or deduction under Article 20 of Law 49/2002 due to being classified as a distribution of own funds rather than a pure irrevocable donation.
The tax team reviews your specific situation.
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