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A foundation sought clarification on whether direct donations made to individuals or institutions to fulfill its foundational purposes qualify as deductible expenses. The Directorate General for Taxes (DGT) ruled that they are not deductible, as such activity does not constitute an exempt economic activity.
Cuestión planteada Dado que los donativos referidos constituyen, conforme a lo establecido en los estatutos, actividades desarrolladas en cumplimiento de los fines fundacionales, se plantea si dichos importes deberán ser considerados gastos deducibles en el Impuesto sobre Sociedades de la entidad consultante.
La entrega de donativos a personas físicas o instituciones no constituye una actividad económica exenta según el artículo 7 de la Ley 49/2002. Por tanto, estos importes no son gastos fiscalmente deducibles conforme al artículo 8 de la Ley 49/2002 y al artículo 15 de la LIS.
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