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A foundation has requested a ruling on the tax treatment of a donation where it retains 2% to cover costs and distributes the remainder to a network and beneficiaries. The Tax Agency has determined that the 98% constitutes mere intermediation with no tax impact, whereas the 2% retained is considered income from services.
Cuestión planteada Tratamiento a efectos del Impuesto sobre Sociedades: Tratamiento del 2% que la entidad consultante retiene para cubrir sus costes. Tratamiento del importe que distribuye a la red y a la otra fundación (1% y 2%). Tratamiento del 95% del importe que es transferido al donatario o a la entidad beneficiaria.
El 98% del importe donado no constituye ingreso ni gasto fiscal al actuar la fundación como mera intermediaria. El 2% retenido para cubrir costes operativos es un ingreso contable por prestación de servicios de intermediación, que integra la base imponible del IS. Las donaciones no están sujetas a IVA al no existir una contraprestación por un servicio.
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