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A non-profit association asks whether contributions to a foundation via a business collaboration agreement count as economic aid under Law 49/2002. The DGT replies that, if the foundation meets the law's requirements, such an agreement may constitute a business collaboration agreement provided the aid is directed to specific projects and publicity is not considered a service provision.
Question raised 1) Whether the contributions made by the consulting entity to Foundation S within the context of the corporate collaboration agreement that both entities intend to sign would constitute economic aid as provided for in Article 25 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
For contributions to be considered economic aid under Article 25 of Law 49/2002, the foundation must comply with the requirements of said law. The agreement must specify the specific project to which the aid is allocated and the amount thereof, which may not be variable according to the activity of the collaborator. The dissemination of the collaborator's participation does not constitute a provision of services.
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