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An entity inquired whether it could apply the tax regime of Law 49/2002 without directly carrying out general interest activities. The DGT ruled that this is possible if funds are allocated to other entities subject to the same law and the foundation performs an active role of monitoring and control.
Cuestión planteada Si procede la aplicación del régimen especial previsto en la Ley 49/2002.
Por regla general, la fundación debe realizar directamente las actividades de interés general. No obstante, se permite la realización indirecta si la actividad se hace a través de otras entidades sujetas a la Ley 49/2002 y la fundación no se limita a trasladar fondos, sino que ejerce un seguimiento y control activo de los proyectos y el destino de los mismos. En este caso, el destino de los fondos a dichas entidades computa para el requisito del 70% de ingresos destinados a fines de interés general.
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