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A company owned by a local council sought clarification on whether donating property to the council itself qualifies as a donation for tax incentives and its treatment regarding Corporate Tax and VAT. The DGT ruled that the transaction constitutes a distribution of equity rather than a donation, and is subject to VAT as self-consumption.
Question raised 1. Is the transaction subject to Gift Tax? Which taxes levied by the city council apply to the transaction?
The transfer of assets from a subsidiary to its parent company does not constitute a donation due to the absence of animus donandi, but rather a distribution of equity. Consequently, the incentives of Law 49/2002 and the exemption under Article 23 of said law do not apply. For Corporate Income Tax purposes, the transfer generates income based on the difference between the market value and the tax value. Regarding VAT, the gratuitous transfer of an asset from the business assets is considered self-consumption of goods subject to tax.
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