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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.
Las plusvalías derivadas de la donación de fincas a una entidad beneficiaria del régimen de la Ley 49/2002 quedan exentas del Impuesto sobre Sociedades según el artículo 23.1 de dicha ley. La renta se determina por la diferencia entre el valor normal de mercado y el valor contable de los inmuebles. No obstante, la donación no se considera un gasto fiscalmente deducible para la entidad donante.
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