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A foundation has requested clarification on whether it can benefit from the tax regime under Law 49/2002 by carrying out general interest activities indirectly through other entities. The Directorate General for Tax (DGT) has ruled that this is permissible provided the recipient entities are also subject to the same law and the foundation maintains active monitoring and control over the projects.
Cuestión planteada 1º) Si los fines de la entidad consultante, se consideran de interés general por lo que resultaría aplicable el régimen fiscal previsto en la Ley 49/2002, de 23 de diciembre, de entidades sin ánimo de lucro y de los incentivos fiscales al mecenazgo.
Para que la actividad indirecta computa en el 70% de ingresos destinados a fines de interés general, deben cumplirse dos requisitos: que las entidades receptoras estén también acogidas a la Ley 49/2002 y que la fundación no realice una mera traslación de fondos, sino una labor activa de seguimiento y control en la ejecución de proyectos y el destino de los fondos. Si se cumplen estas condiciones, el destino de los fondos a dichas entidades se considera que computa para el cumplimiento de los fines de interés general.
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