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A commercial company established for the labour integration of people with disabilities has enquired whether it can apply the tax regime under Law 49/2002. The Directorate General for Tax (DGT) has ruled that, as it is a limited liability company, it does not meet the legal forms required by law.
Cuestión planteada Si la entidad consultante puede acogerse al régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.
Para ser considerada entidad sin fines lucrativos según la Ley 49/2002, es necesario revestir una de las formas jurídicas previstas en el artículo 2 (fundaciones, asociaciones de utilidad pública, ONG, etc.). Un Centro Especial de Empleo que tenga la forma de sociedad de responsabilidad limitada no forma parte del ámbito subjetivo de aplicación de dicha ley. Por tanto, no puede ser entidad beneficiaria del mecenazgo.
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