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An artist asks about the tax treatment of donating their artwork to a foundation established for cultural management. The DGT states that the foundation may be exempt from corporate tax and the donor may be exempt from personal income tax with deductible donations for IRPF.
Cuestión planteada ¿Cuál sería la tributación de la donación tanto para la persona física donante como para la fundación que recibe la donación?
Si la fundación cumple los requisitos de entidad sin fines lucrativos de la Ley 49/2002, las rentas por donaciones y las obtenidas por la adquisición de bienes podrían estar exentas en el Impuesto sobre Sociedades. Para el donante, las ganancias patrimoniales derivadas de la donación estarán exentas en el IRPF si se cumplen los términos de la Ley 49/2002. Asimismo, el donante tendrá derecho a la deducción por donativos en su declaración de la renta.
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