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A trade union has requested clarification on whether contributions received to provide financial aid to teachers facing strike-related pay deductions are taxable. The Directorate-General for Taxes (DGT) has ruled that Corporation Tax liability depends on whether the union acts as a mere intermediary or on its own account, and that the aid paid to workers is subject to Personal Income Tax.
Cuestión planteada 1) Si el sindicato como perceptor de estas aportaciones debe tributar.
En IS, si el sindicato actúa como mero intermediario sin propiedad sobre los fondos, no hay ingreso para la entidad. Si actúa por cuenta propia, las aportaciones son ingresos que estarán exentos si forman parte de su objeto social o finalidad específica y no derivan de una explotación económica. En IRPF, las ayudas pagadas a los trabajadores son rendimientos del trabajo personal y el sindicato debe practicar la retención correspondiente.
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