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A non-profit association asks whether capital gains from the free donation of real estate to a foundation are exempt from Corporate Tax. The DGT confirms the gain is exempt under Law 49/2002, although the donation is not a deductible expense.
Cuestión planteada Si el beneficio, renta o plusvalía que se pudiera producir respecto de los inmuebles que se transmitirán gratuitamente a la Fundación, con motivo de la donación, quedaría exenta en el Impuesto sobre Sociedades de la asociación consultante, al estar acogida la Fundación, como entidad beneficiaria de la donación al régimen fiscal previsto en la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.
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