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A foundation enquired whether financial aid for elderly people with low income is subject to income tax or inheritance and donations tax. The DGT confirms that such aid is taxed as patrimonial gains in income tax and is not subject to withholding.
Cuestión planteada - 1) Si los perceptores de la ayuda deberían tributar en el Impuesto sobre la Renta de las Personas Físicas (IRPF) o en el Impuesto sobre Sucesiones y Donaciones. En caso de que deban tributar por IRPF, se cuestiona el concepto por el que dichas ayudas tributan (rendimientos del trabajo, ganancias patrimoniales, etc), y si la fundación debe practicar retención a cuenta por el IRPF.
Las ayudas no están sujetas al Impuesto sobre Sucesiones y Donaciones por ser auxilios concedidos por entidades privadas con fines de acción social. Al no ser rendimientos del trabajo ni becas de estudio, se califican como ganancias patrimoniales en el IRPF. No existe obligación de practicar retención a cuenta sobre estas cantidades. La fundación no está obligada a presentar el modelo 347 sobre estas ayudas al no ser una actividad económica.
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