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A query was raised regarding whether a paid director of a commercial company, whose shareholder is a foundation, violates the requirements for non-profit entities. The DGT ruled that remuneration is permitted only if the director reimburses such amounts to the entity they represent.
Cuestión planteada Si el hecho de que la persona física consultante ostente el cargo de administrador con carácter retribuido en una entidad mercantil cuyo socio único es la Fundación implica el incumplimiento del artículo 3.5º de la Ley 49/2002, de 23 de diciembre de régimen fiscal de entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, o en su caso si la Fundación fuera titular de forma indirecta de una entidad mercantil en que el consultante ostentara el cargo de administrador retribuido.
Los cargos de patrono, representante estatutario y miembros del órgano de gobierno deben ser gratuitos según el artículo 3.5 de la Ley 49/2002. Esta exigencia de gratuidad se extiende a los administradores que representen a la entidad en sociedades mercantiles en las que participe, directa o indirectamente. No obstante, la retribución por la condición de administrador será válida si las cantidades percibidas se reintegran a la entidad representada. Si no se realiza el reintegro, se incumplirá el requisito de gratuidad y la entidad no podrá acogerse al régimen fiscal especial.
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