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A foundation has inquired whether contributions made to US commercial companies of which it is the owner can be considered destined for its general interest purposes to meet the 70% income requirement. The Directorate General for Taxes (DGT) responds that, as these are commercial companies not subject to Law 49/2002, such contributions do not meet the criteria to be considered income intended for the achievement of the foundation's purposes.
Cuestión planteada 1º) Si el artículo 3.2º de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo debe interpretarse por remisión al artículo 27 de la Ley 50/2002, de Fundaciones.
Para que una actividad indirecta cumpla el requisito de interés general, debe realizarse a través de otras entidades acogidas a la Ley 49/2002 y mediante una labor activa de seguimiento y control. En este caso, las aportaciones a sociedades mercantiles residentes en Estados Unidos no cumplen los requisitos para ser consideradas rentas destinadas a la realización de los fines de la fundación, ya que estas entidades no están acogidas a la Ley 49/2002.
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