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A non-profit association has enquired whether forgiving a mortgage loan to a beneficiary foundation allows for the application of tax incentives. The Directorate General for Taxes (DGT) has ruled that such debt forgiveness constitutes a donation, which permits tax deductions for the donor and income tax exemptions for the recipient.
Cuestión planteada Si la condonación del préstamo hipotecario descrito, en tanto que renuncia a los derechos de cobro inherentes al mismo, daría lugar a la aplicación en sede del donante (la entidad X) de los incentivos fiscales al mecenazgo previstos en el Título III de la Ley 49/2002, así como la aplicación en sede del donatario (la fundación X), de la exención de rentas contemplada en favor de las entidades regidas por dicho texto normativo en el artículo 6.1º a) del mismo, para los ingresos obtenidos por éstas derivados de donativos y donaciones recibidos para colaborar en los fines sociales de las mismas.
La condonación de deuda sin contraprestación es una donación que permite a la entidad donante aplicar la deducción en la cuota del Impuesto sobre Sociedades (35% o 40%) según la Ley 49/2002. La base de la deducción será el valor contable del derecho cancelado, con un límite del 10% de la base imponible. Para la fundación beneficiaria, el ingreso derivado de la condonación estará exento en el Impuesto sobre Sociedades si se recibe para colaborar con sus fines sociales.
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