{"id":4480,"date":"2024-04-08T06:16:49","date_gmt":"2024-04-08T06:16:49","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=4480"},"modified":"2024-04-08T06:16:51","modified_gmt":"2024-04-08T06:16:51","slug":"incentivos-fiscales-en-la-ley-de-mecenazgo","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/incentivos-fiscales-en-la-ley-de-mecenazgo\/","title":{"rendered":"INCENTIVOS FISCALES EN LA LEY DE MECENAZGO"},"content":{"rendered":"<p>El 19 de diciembre de 2023, el Consejo de Ministros emiti\u00f3 la aprobaci\u00f3n del Real Decreto Ley 6\/2023, el cual presenta alteraciones en la Ley de Mecenazgo, la cual ha estado en vigor por m\u00e1s de dos d\u00e9cadas. Este Real Decreto Ley entrar\u00e1 en vigencia a partir del 1 de enero de 2024.<\/p>\n\n\n\n<p>\u00bfCu\u00e1les ser\u00edan los efectos de esta reforma?<\/p>\n\n\n\n<p>Esta reforma representa un avance significativo tanto en t\u00e9rminos de deducciones fiscales como en otros aspectos relevantes. Entre las principales novedades se encuentran:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>La ampliaci\u00f3n del \u00e1mbito de deducci\u00f3n fiscal para donaciones, que ahora abarca la cesi\u00f3n de uso de bienes muebles e inmuebles.<\/li><li>La inclusi\u00f3n de colaboraciones que abarcan la prestaci\u00f3n gratuita de servicios, y la posibilidad de que el colaborador pueda hacer p\u00fablica su contribuci\u00f3n.<\/li><li>El est\u00edmulo de las donaciones de menor cuant\u00eda y el aumento de los porcentajes de deducci\u00f3n, destacando la elevaci\u00f3n a 250 \u20ac como base m\u00ednima para aplicar el 80% de deducci\u00f3n en el IRPF para personas f\u00edsicas. Asimismo, las empresas ver\u00e1n incrementado el porcentaje de deducci\u00f3n en el impuesto de sociedades, pasando del 35% al 40%. Adem\u00e1s, se establece un sistema de incentivos para aquellos donantes que mantengan un apoyo sostenido a una misma entidad.<\/li><li>La introducci\u00f3n del concepto de mecenazgo de reconocimiento o recompensa, permitiendo al donante recibir retornos simb\u00f3licos por su contribuci\u00f3n, siempre que estos no superen el 15% del valor de la donaci\u00f3n, con un l\u00edmite m\u00e1ximo de 25.000 \u20ac.<\/li><li>La ampliaci\u00f3n de las \u00e1reas de actividad exentas de tributaci\u00f3n para entidades sin \u00e1nimo de lucro, incluyendo innovaci\u00f3n, inserci\u00f3n laboral y educaci\u00f3n.<\/li><li>El fortalecimiento de los procedimientos para la aplicaci\u00f3n de exenciones fiscales locales a favor de las entidades sin \u00e1nimo de lucro.<\/li><\/ul>\n\n\n\n<p>Un cordial saludo,<\/p>","protected":false},"excerpt":{"rendered":"<p>El 19 de diciembre de 2023, el Consejo de Ministros emiti\u00f3 la aprobaci\u00f3n del Real Decreto Ley 6\/2023, el cual presenta alteraciones en la Ley de Mecenazgo, la cual ha estado en vigor por m\u00e1s de dos d\u00e9cadas. Este Real Decreto Ley entrar\u00e1 en vigencia a partir del 1 de enero de 2024. \u00bfCu\u00e1les ser\u00edan [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4485,"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-4480","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\/4480","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=4480"}],"version-history":[{"count":2,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4480\/revisions"}],"predecessor-version":[{"id":4483,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4480\/revisions\/4483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4485"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}