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A retired consultant who provides free advice to companies through an NGO asked whether donations made by these companies to other entities could be considered payments for his services. The Directorate General of Taxes (DGT) ruled that if they are pure donations with no link to the consultant, they do not constitute consideration.
Question posed: Consideration of the aforementioned donations as payments for the advisory services performed by the taxpayer.
If the amounts paid by companies to other NGOs are pure and simple donations, without constituting consideration for the services of the taxpayer nor responding to links between the parties, there is no economic activity. By providing advice free of charge and without receiving consideration, the requirements of Article 27 of the Personal Income Tax Law (LIRPF) are not met to consider that an economic activity is being carried out.
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