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A foundation enquired whether donating a right to collect fees for legal services provided by a law firm would allow for tax deductions for donations. The Directorate General for Taxes (DGT) ruled that the provision of services does not constitute a donation of rights eligible for such a deduction.
Cuestión planteada 1.) Si la operación planteada es susceptible de generar el derecho a la deducción por donativos prevista en el artículo 17 de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.
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