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A non-profit association of public utility has requested clarification on whether profits from the occasional sale of donated artworks are taxable. The Directorate General of Taxes (DGT) has ruled that such income is exempt provided the requirements of Law 49/2002 are met.
Cuestión planteada 1) Si el beneficio obtenido por la venta ocasional de las obras de arte donadas tendría que tributar por el Impuesto sobre Sociedades.
Las rentas derivadas de transmisiones de bienes o derechos están exentas del Impuesto sobre Sociedades según el artículo 6.3º de la Ley 49/2002. Para que la exención sea aplicable, la entidad debe cumplir los requisitos del artículo 3 de dicha ley, especialmente el destino del 70% de las rentas a la realización de sus fines.
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