{"id":4415,"date":"2023-12-29T08:55:04","date_gmt":"2023-12-29T08:55:04","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=4415"},"modified":"2023-12-29T08:55:07","modified_gmt":"2023-12-29T08:55:07","slug":"novedades-en-incentivos-fiscales-al-mecenazgo-y-entidades-sin-fines-lucrativos-irpf-e-impuesto-sociedades","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/novedades-en-incentivos-fiscales-al-mecenazgo-y-entidades-sin-fines-lucrativos-irpf-e-impuesto-sociedades\/","title":{"rendered":"NOVEDADES EN INCENTIVOS FISCALES AL MECENAZGO Y ENTIDADES SIN FINES LUCRATIVOS (IRPF e IMPUESTO SOCIEDADES)"},"content":{"rendered":"<p>Nos complace informarte sobre las recientes modificaciones en normativas fiscales que afectan a entidades sin fines lucrativos y a aquellos que realizan donativos. A continuaci\u00f3n, presentamos los cambios m\u00e1s destacados:<\/p>\n\n\n\n<p><strong>1. Deducciones en la Cuota del IRPF:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Se ha incrementado el porcentaje de deducci\u00f3n al 80% sobre los primeros 250 euros de donativos (anteriormente 150 euros). Para la cantidad que exceda los 250 euros, se aplica un 40% (antes 35%).<\/li><li>Si has realizado donativos a la misma entidad en los dos \u00faltimos per\u00edodos, con montos iguales o superiores, ahora se aplica un 45% de deducci\u00f3n sobre la cantidad que excede los 250 euros.<\/li><\/ul>\n\n\n\n<p><strong>2. Impuesto sobre Sociedades:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>El porcentaje de deducci\u00f3n de la cuota \u00edntegra se ha elevado al 40% por donativos, donaciones y aportaciones con derecho a deducci\u00f3n.<\/li><li>Este porcentaje puede llegar al 50% si en los dos \u00faltimos per\u00edodos se han realizado donativos con montos iguales o superiores.<\/li><\/ul>\n\n\n\n<p><strong>3. Impuesto sobre la Renta de no Residentes (IRNR):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Los contribuyentes del IRNR sin establecimiento permanente en Espa\u00f1a pueden aplicar la deducci\u00f3n establecida en la Ley IRNR.<\/li><li>La base de deducci\u00f3n no debe superar el 15% de la base imponible de las declaraciones presentadas en un a\u00f1o desde la fecha del donativo.<\/li><\/ul>\n\n\n\n<p><strong>4. Entidades Exentas:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Se ampl\u00eda el \u00e1mbito de entidades exentas, ahora incluyendo aquellas dedicadas a la defensa de los animales.<\/li><li>Los seguros de responsabilidad civil contratados por entidades sin fines lucrativos no se considerar\u00e1n remuneraci\u00f3n si solo cubren riesgos del desempe\u00f1o de cargos en la entidad.<\/li><\/ul>\n\n\n\n<p><strong>5. Donativos y Aportaciones:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>La cesi\u00f3n de uso de bienes se reconoce como una nueva tipolog\u00eda de donativo deducible.<\/li><li>La valoraci\u00f3n de esta cesi\u00f3n tendr\u00e1 en cuenta los gastos deducibles del cedente.<\/li><\/ul>\n\n\n\n<p><strong>6. Convenios de Colaboraci\u00f3n Empresarial:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Las rentas positivas derivadas de convenios de colaboraci\u00f3n empresarial estar\u00e1n exentas de impuestos sobre la renta del colaborador.<\/li><\/ul>\n\n\n\n<p><strong>7. Exenci\u00f3n en IIVTNU:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Entidades sin fines lucrativos est\u00e1n exentas de IIVTNU, siempre que cumplan con requisitos espec\u00edficos en el momento del devengo, independientemente del destino dado por el adquirente.<\/li><\/ul>\n\n\n\n<p>Para consultas adicionales, no duden en contactarnos.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nos complace informarte sobre las recientes modificaciones en normativas fiscales que afectan a entidades sin fines lucrativos y a aquellos que realizan donativos. A continuaci\u00f3n, presentamos los cambios m\u00e1s destacados: 1. Deducciones en la Cuota del IRPF: Se ha incrementado el porcentaje de deducci\u00f3n al 80% sobre los primeros 250 euros de donativos (anteriormente 150 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4416,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=4415"}],"version-history":[{"count":1,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4415\/revisions"}],"predecessor-version":[{"id":4417,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4415\/revisions\/4417"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4416"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}