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A company asks whether services provided to a foundation to execute its corporate social responsibility (CSR) can be considered deductible business collaboration agreements. The DGT responds that such agreements do not qualify if the support aims at carrying out the company's own activities rather than the foundation's statutory objectives.
Cuestión planteada Si los apoyos y los servicios que A presta a la Fundación con base en el acuerdo de colaboración que tienen suscrito ambas entidades constituyen ayudas económicas de las reguladas en el artículo 25 de la Ley 49/2002 y por tanto, los gastos realizados tienen para A la consideración de deducibles en el Impuesto sobre Sociedades y si es correcto desde la perspectiva tributaria que la actividad de colaboración realizada mediante la citada prestación de servicios se realice exclusivamente a cambio del compromiso por parte de la Fundación de difundir la participación de A en las actividades de aquella.
Para que exista un convenio de colaboración empresarial según el artículo 25 de la Ley 49/2002, la ayuda económica debe destinarse a la realización de actividades que cumplan el objeto o finalidad específica de la entidad sin fines lucrativos. Si los apoyos y servicios de la empresa contribuyen a la ejecución de actividades de responsabilidad social corporativa de la propia empresa, no se considera que la ayuda sea para el objeto de la fundación. En ese caso, el acuerdo no califica como convenio de colaboración empresarial.
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