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A public utility association has enquired whether voluntary contributions from its members intended to increase its social fund are subject to Corporation Tax and whether they generate tax deductions for donors. The Directorate-General for Taxes (DGT) has ruled that such income is exempt if received to support the entity's purposes, and that donors may apply the prescribed tax deductions.
Cuestión planteada - Si la asociación debe tributar por las aportaciones recibidas en el Impuesto sobre Sociedades.
Las rentas derivadas de donativos y donaciones recibidos para colaborar en los fines de la entidad, incluidas las aportaciones en concepto de dotación patrimonial, están exentas del Impuesto sobre Sociedades. Las aportaciones voluntarias no reintegrables de los asociados estarán exentas siempre que se cumplan los requisitos del artículo 3 de la Ley 49/2002 y se reciban para colaborar en los fines de la entidad. Asimismo, estas aportaciones darán derecho a las deducciones previstas en el Título III de la Ley 49/2002 en la imposición personal de los asociados.
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