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The DGT responds that a consortium composed of a municipality and a regional council cannot be a beneficiary, as it is not listed in the entities specified in Article 16 of Law 49/2002.
Question posed: Whether the consulting entity holds the status of a beneficiary entity of patronage in accordance with the provisions of Article 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
The consortium does not have the legal form of a foundation or a public utility association, nor is it an autonomous body or an entity of similar character. As it is not included among the beneficiary entities listed in Article 16 of Law 49/2002, the tax incentives of Title III of said law do not apply. Therefore, deductions in Personal Income Tax (IRPF), Corporate Tax (IS), or Non-Resident Income Tax (IRNR) for donations made to this consortium are not applicable.
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