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A foundation has requested clarification on whether capital gains from the sale of real estate belonging to its endowment must comply with the requirement to reinvest 70% of income into social purposes. The Directorate General for Taxes (DGT) has ruled that, as these are endowment assets, the resulting income is not included in this calculation.
Cuestión planteada Si la renta generada con motivo de la transmisión del inmueble perteneciente a la dotación patrimonial de la Fundación no debería quedar sometida al deber de reinversión en las condiciones y en el plazo establecido en el artículo 3.2º de la Ley 49/2002.
Si la entidad cumple los requisitos del artículo 3 de la Ley 49/2002, la renta por la transmisión de un inmueble perteneciente a la dotación patrimonial no se computa para el cálculo del destino del 70% de rentas e ingresos. Esto se debe a que, según la normativa de fundaciones, en la enajenación de bienes de la dotación se conservan los bienes que los sustituyen y se integra la plusvalía en la misma dotación.
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