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A professional association has requested clarification on whether it can distribute its surplus membership fees among its members and how this would be taxed. The Directorate General for Taxes (DGT) has ruled that, as members do not have an inherent right to these funds, the distribution constitutes a donation or a gratuitous transfer.
Cuestión planteada Se cuestiona si puede hacerse ese reparto y su tributación en los perceptores.
La entrega de fondos a los colegiados, al carecer de contraprestación y no ser un derecho de estos, constituye el hecho imponible del Impuesto sobre Sucesiones y Donaciones. Esta calificación se aplica tanto a las entregas a colegiados vivos como a los herederos de colegiados fallecidos. El sujeto pasivo del impuesto será el donatario o el favorecido por la transmisión.
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