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A foundation sought clarification on whether contributions to two commercial companies (Special Employment Centres) could be considered funds allocated to its general interest purposes. The Directorate-General for Tax (DGT) ruled that they cannot, as these companies do not qualify as non-profit entities under Law 49/2002.
Question posed: Whether the possible contributions, both monetary and non-monetary, to be made by the consulting foundation to entities A and B, can be considered amounts allocated to the fulfillment of the general interest purposes of the foundation itself, in accordance with the provisions of paragraph 2 of Article 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
To comply with the requirement of allocating 70% of income to purposes of general interest, the foundation must carry out activities directly or indirectly through other entities covered by Law 49/2002, provided that active monitoring and control exist. In this case, commercial companies, even if they are Special Employment Centers, are not included in the list of non-profit entities under Article 2 of Law 49/2002. Therefore, these contributions are not considered income allocated to the achievement of the pursued purpose for the calculation purposes of Article 3.2 of said law.
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