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An entity has requested a ruling on whether the free financial aid it intends to provide to self-employed individuals affected by the DANA (extreme weather event) qualifies as a donation. The DGT has ruled that, as the entity is a commercial company without social purposes acting out of mere liberality, these transfers are subject to Inheritance and Gift Tax (ISD).
Cuestión planteada Primera: Si las ayudas reúnen los requisitos para calificarse como donación conforme el Código Civil.
Las entregas de dinero sin contraprestación a personas físicas están sujetas al ISD por ser negocios jurídicos a título gratuito. Para que exista sujeción es necesario el 'animus donandi', que no se presume y debe constar de forma indiscutible. En este caso, al ser la donante una sociedad mercantil y no una entidad con fines de acción social, la causa es la mera liberalidad y no un fin asistencial de interés general. Por tanto, no concurren los supuestos de no sujeción del artículo 3 del RISD.
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