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A non-profit entity requested clarification on how to classify the donation of cards containing monetary value for purchasing products. The Directorate-General for Taxes (DGT) ruled that these cards constitute cash donations of assets and that their value is treated as tax-exempt income for the entity.
Question raised 1.- Legal classification of the donation of cards for the purposes of Articles 17 and 18 of Law 49/2002, determining whether they should be classified as monetary donations, donations of assets, or donations of rights.
The delivery of cards with a monetary balance for the acquisition of products from the donor company is considered a monetary donation of assets. The deduction base shall be the amount of the card pursuant to Law 49/2002. For the beneficiary entity, the receipt of these cards constitutes exempt income for Corporate Income Tax purposes.
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