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A non-profit association has requested a ruling on whether funds distributed from a strike fund for teachers should be taxed under Personal Income Tax (IRPF) or Inheritance and Gift Tax. The Directorate-General for Tax (DGT) has determined that these amounts are subject to Personal Income Tax.
Cuestión planteada Si el reparto entre los docentes huelguistas, que así lo solicitan, de parte de las cantidades recaudadas en la citada Caja deben considerarse sujetas al Impuesto sobre la Renta de las Personas Físicas o, por el contrario, han de tributar como donaciones sujetas al Impuesto sobre Sucesiones y Donaciones.
Las cantidades percibidas por los docentes en compensación por los días en huelga tributan por el IRPF. Si la entrega de las ayudas no conlleva contraprestación, ni vinculación a una actividad, ni se trata de becas, se califican como ganancias patrimoniales no sujetas a retención o ingreso a cuenta. Esto se aplica según lo dispuesto en el artículo 33.1 de la Ley 35/2006 y el artículo 75 del Reglamento del impuesto.
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