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A lawyer calculating their net income by direct estimation entered into an enterprise collaboration agreement with an entity covered by Law 49/2002. The DGT confirms that, complying with the requirements of Article 25 of that Law, the amounts paid are deductible expenses for the business income in the Personal Income Tax (IRPF), making this regime incompatible with other incentives under the same Law.
Cuestión planteada Si las cantidades satisfechas en virtud de dicho convenio pueden beneficiarse de los incentivos fiscales previstos en el mencionado artículo 25 de la Ley 49/2002.
Para que las cantidades sean deducibles, el convenio debe especificar el proyecto concreto al que se destina la ayuda y el importe de la misma, el cual no puede ser variable en función de la actividad del colaborador. El objetivo debe ser la realización de fines de interés general, independientemente del resultado que obtenga el colaborador. La acreditación de estos requisitos es una cuestión de hecho que debe probar el contribuyente.
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