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A foundation asks whether corporate donations to meet the alternative employment reserve requirement are irrevocable pure and simple donations and whether they entitle to tax deduction. The DGT states that since such donations are not legal obligations but options, they may be pure and simple if they meet the conditions of generosity and absence of conditions.
Cuestión planteada 1º) Que si las donaciones percibidas por las empresas que las realizan con el objetivo de cumplir con su obligación que se establece en la letra c) del apartado 1 del artículo 2 del real Decreto 364/2005 de 8 de abril tiene la consideración de donación irrevocable pura y simple o si por el contrario al efectuarse como contrapartida al cumplimiento de una obligación no tiene la consideración de donativo irrevocable, puro y simple.
Las donaciones realizadas como medida alternativa al cumplimiento de la cuota de reserva de empleo no son una obligación legal, sino una opción. Para que tengan la consideración de donaciones puras y simples, deben fundarse en la liberalidad del donante (animus donandi), ser libres, gratuitas, traslativas de dominio y no estar sujetas a condiciones ni cargas. Si cumplen estos requisitos y la entidad es una entidad sin fines lucrativos según la Ley 49/2002, las empresas podrían tener derecho a la deducción en el Impuesto sobre Sociedades.
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