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A company inquired whether its foundation could apply the non-profit entity regime and if donations for a 'Social Bonus' scheme allowed for tax deductions. The DGT ruled that the foundation fails to meet accountability requirements and that the donation is not unconditional.
Cuestión planteada 1.- ¿Qué tratamiento fiscal tendrán las donaciones que reciba la Fundación, así como si tal Fundación puede acogerse al régimen fiscal de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo?
La Fundación no puede acogerse a la Ley 49/2002 por incumplir los requisitos de obligaciones contables, rendición de cuentas y memoria económica. Las donaciones recibidas podrían estar exentas bajo el régimen de entidades parcialmente exentas de la LIS. Sin embargo, la donación de la empresa no permite deducciones porque no es un acto de liberalidad pura y simple, al buscar mitigar el impago de recibos de una comercializadora vinculada.
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