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A non-profit association has enquired whether a monetary donation intended for participation in a company's capital increase is tax-exempt. The Directorate General for Taxes (DGT) has ruled that the income is subject to tax, as holding equity in other entities is generally not part of the corporate purpose of such associations.
Question raised 1) Whether the amount of the donation would be considered exempt income for Corporate Income Tax purposes for the requesting entity.
Income from non-profit entities is exempt only if it arises from their corporate purpose or specific objective and not from economic activities. Participation in the capital of other entities does not constitute the corporate purpose of a non-profit entity; therefore, the donation received is subject to tax. Regarding accrual, the accounting criterion of the General Accounting Plan (PGC) shall apply.
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