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A non-profit association asks whether it must issue business collaboration certificates and how publicising such collaboration affects the fiscal classification of the agreement. The DGT responds that Article 24 of Law 49/2002 regulates donations, not business collaboration agreements, and thus there is no obligation to issue such a certificate.
Cuestión planteada 1º) Si está la entidad consultante obligada a emitir y poner a disposición del colaborador un certificado acreditativo de la citada colaboración en los términos establecidos en el artículo 24 de la Ley 49/2002, de 23 de diciembre del régimen fiscal de las entidades sin ánimo de lucro y de los incentivos fiscales al mecenazgo.
La certificación del artículo 24 de la Ley 49/2002 se aplica a donativos, donaciones y aportaciones, pero no a los convenios de colaboración empresarial del artículo 25. Por tanto, la entidad no está obligada a expedir el certificado previsto en dicho artículo para estos convenios. La difusión de la participación del colaborador por parte de la propia entidad no constituye prestación de servicios a efectos del IVA. No obstante, si la publicidad se deriva de contratos de patrocinio y no de convenios de colaboración, la operación estará sujeta al IVA.
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