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A company asks whether capital gains from donating land to a municipality are tax-exempt. The DGT responds that such gains are exempt under the Mecenazgo Law.
Cuestión planteada Si las plusvalías puestas de manifiesto, con ocasión de dicha donación, estarían exentas de tributación a efectos del Impuesto sobre Sociedades.
La diferencia entre el valor de mercado de los terrenos donados y su valor fiscal constituye una renta en el Impuesto sobre Sociedades. No obstante, estas ganancias patrimoniales están exentas de tributación al realizarse donaciones a favor de Entidades Locales bajo la Ley 49/2002. El donativo no será un gasto deducible, pero dará derecho a una deducción en la cuota íntegra del 40% (o 50% si se cumplen requisitos de recurrencia) con los límites de la normativa de mecenazgo.
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