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A non-profit association has requested a ruling regarding the taxation of donations received through crowdfunding. The Directorate General for Taxes (DGT) has determined that these donations are not subject to VAT as there is no consideration for services provided. Furthermore, only donations received by natural persons are subject to Inheritance and Gift Tax.
Cuestión planteada 1º) Tributación de las operaciones planteadas en el Impuesto sobre Donaciones.
Las donaciones no constituyen la contraprestación de un servicio, por lo que no están sujetas al IVA, incluso si la asociación retiene un porcentaje para gastos de gestión. En el Impuesto sobre Sucesiones y Donaciones, solo tributan las donaciones recibidas por personas físicas, ya que las de personas jurídicas tributan en el Impuesto sobre Sociedades. Los ingresos de la asociación por la gestión de estas donaciones se consideran actividad económica y deben integrarse en la base imponible del Impuesto sobre Sociedades. No se aplica retención a las cantidades detraídas para cubrir gastos de gestión.
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