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A foundation of general interest has requested clarification on whether it can continue to apply the special tax regime of Law 49/2002 if it grants the free use of its real estate assets to another foundation to carry out its charitable purpose. The Directorate-General for Taxes (DGT) has ruled that tax benefits may be maintained provided that the requirements of Article 3 of said law continue to be met.
Cuestión planteada Si la Fundación consultante conservando la propiedad de los centros de reunión, puede seguir aplicando los beneficios establecidos en la Ley 49/2002,de 23 de diciembre de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, si manteniendo su fin fundacional lo desarrolla por si misma y por otra fundación a la que cedería gratuitamente el uso de sus bienes inmuebles.
La entidad podrá seguir aplicando los beneficios de la Ley 49/2002 con independencia de haber cedido gratuitamente inmuebles a otra fundación, siempre que la entidad consultante continúe cumpliendo con los requisitos establecidos en el artículo 3 de la citada norma.
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