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A company asks about the tax treatment of donating real estate and financial assets to a religious entity. The DGT clarifies that the recipient may be exempt from corporate tax and IIVTNU tax if it meets the requirements of Law 49/2002, and that the donor is entitled to deductions.
Question raised 1) Which taxes would be applicable to each of the parties.
The recipient religious entity shall be exempt from Corporate Income Tax on income derived from donations if it meets the requirements of Law 49/2002 and they are received for its purposes. The donor shall be exempt from taxation on the capital gain generated in Corporate Income Tax pursuant to Article 23.1 of Law 49/2002. Regarding the Transfer Tax on Property Transfers and Legal Acts (IIVTNU), the religious entity shall be the taxable person but may be exempt if it opts for the special regime of Law 49/2002 and communicates said option to the city council. Religious entities included in the Agreement with the Holy See are exempt from the Non-Inheritance and Gift Tax (ITPAJD).
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