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A social aid association inquires about the accounting treatment of a donation in kind. The DGT determines that said donation is exempt income for Corporate Income Tax purposes and analyzes the application of VAT to the delivery of used goods.
Question posed: Whether the accounting treatment of the donation is correct for both Corporate Income Tax and Value Added Tax purposes.
The donation in kind received by a non-profit entity protected by Law 49/2002 is exempt income for Corporate Income Tax purposes. Regarding VAT, the association may apply the special scheme for used goods in the delivery of old furniture donated by individuals, provided that it has not been used, renovated, or transformed by the entity, which does not include basic cleaning processes.
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