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A foundation has requested clarification on whether its food distribution and minor accommodation projects qualify for the special tax regime under Law 49/2002. The Directorate-General for Taxes (DGT) indicates that such activities may be classified as purposes of general interest, provided all legal requirements are satisfied.
Cuestión planteada Si la actividad desarrollada por la Fundación a través de los proyectos descritos cumplen con lo previsto en el apartado primero del artículo 3 de la Ley 49/2002 de Entidades sin fines lucrativos y de los incentivos Fiscales al Mecenazgo, y por tanto podría resultar de aplicación a la Fundación el régimen fiscal establecido en dicha Ley.
Para ser considerada entidad sin fines lucrativos, la fundación debe cumplir los requisitos del artículo 3 de la Ley 49/2002, incluyendo la persecución de fines de interés general. La actividad de distribución de menús gratuitos y el alojamiento de niños y jóvenes podrían encuadrarse en fines de asistencia e inclusión social. El cumplimiento de estos requisitos es una cuestión de hecho que debe probarse ante la Administración Tributaria. Una vez ejercida la opción por el régimen especial, la entidad queda vinculada de forma indefinida mientras cumpla los requisitos.
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