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A foundation has enquired whether establishing a commercial company wholly owned by it would affect its special tax regime. The DGT has ruled that Law 49/2002 does not prevent the application of said regime simply due to participation in commercial entities.
Cuestión planteada 1º) Si la constitución de una sociedad mercantil participada íntegramente por parte de la fundación consultante, en los términos y objetivos señalados, no afectaría a que siguiese aplicando el régimen fiscal especial previsto en la Ley 49/2002, de 23 de diciembre, en tanto se mantenga el cumplimiento de los requisitos legalmente establecidos.
La Ley 49/2002 no contiene preceptos que relacionen la aplicación del régimen de Impuesto sobre Sociedades con la participación de las fundaciones en entidades mercantiles. Asimismo, las rentas procedentes del patrimonio mobiliario, como los dividendos obtenidos por la participación en el capital social de dicha sociedad, están exentas del Impuesto sobre Sociedades según el artículo 6.2 de la citada Ley.
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