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A foundation has enquired whether it may apply the tax deduction for live performances and transfer it to third-party investors in accordance with the Corporate Income Tax Act. The DGT is unable to provide a ruling because the information regarding the destination of the profits is contradictory.
Cuestión planteada 1. Si la fundación consultante puede acogerse a las deducciones previstas en el artículo 36.3 de la Ley del Impuesto de Sociedades, específicamente a la cesión de deducciones culturales del artículo 39.7 de la misma ley para terceros inversores, puesto que estando acogida al régimen especial de Fundaciones de la Ley 49/2002, su cuota líquida es siempre cero.
La aplicación de la deducción del artículo 36.3 de la LIS exige destinar al menos el 50 por ciento de los beneficios obtenidos en la actividad a la realización de actividades que den derecho a dicha deducción. Debido a que la información aportada sobre si los beneficios se destinan a la actividad del festival o se donan a otras fundaciones es contradictoria, la DGT no puede pronunciarse.
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