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V1858-22 3 August 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · mecenazgo

Donations to a public entity of an institutional nature do not entitle the donor to tax incentives for patronage

A query is made as to whether the Catalan Health Service can be a beneficiary of tax incentives for patronage. The DGT responds that, as it is an entity subject to private law in its external relations, it does not qualify as a beneficiary entity under Law 49/2002.

The question raised

Question raised

The DGT's ruling

The Catalan Health Service is a public entity of an institutional nature that is subject to private law in its external legal relations. Therefore, it is not a public law entity of a character analogous to autonomous bodies, nor does it possess the legal forms provided for in Article 2 of Law 49/2002. Consequently, donations made in favor of this entity do not allow for the application of tax incentives for patronage.

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