{"id":21,"date":"2017-04-26T13:38:11","date_gmt":"2017-04-26T13:38:11","guid":{"rendered":"http:\/\/demo.mumetic.com\/patrociniomecenazgo\/?page_id=21"},"modified":"2023-02-13T13:12:27","modified_gmt":"2023-02-13T13:12:27","slug":"como-colaborar","status":"publish","type":"page","link":"https:\/\/www.ull.es\/portal\/colabora\/como-colaborar\/","title":{"rendered":"C\u00f3mo colaborar"},"content":{"rendered":"<p>[vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1496914258306{padding-top: 30px !important;padding-bottom: 30px !important;background-image: url(https:\/\/www.ull.es\/portal\/colabora\/wp-content\/uploads\/sites\/23\/2017\/04\/cabecera-generica-1600&#215;167.jpg?id=229) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00bb][vc_column css=\u00bb.vc_custom_1494515651121{padding-top: 0px !important;}\u00bb][vc_custom_heading text=\u00bbPROGRAMA DE COLABORACI\u00d3N\u00bb font_container=\u00bbtag:h4|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb.vc_custom_1509708163150{margin-top: 0px !important;margin-bottom: 0px !important;}\u00bb][vc_separator color=\u00bbwhite\u00bb align=\u00bbalign_left\u00bb el_width=\u00bb10&#8243; css=\u00bb.vc_custom_1494516178033{margin-top: 0px !important;margin-bottom: 8px !important;}\u00bb][vc_custom_heading text=\u00bbC\u00d3MO COLABORAR\u00bb font_container=\u00bbtag:h2|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb.vc_custom_1496914245581{margin-bottom: 0px !important;}\u00bb][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb3\/4&#8243;][vc_column_text]La colaboraci\u00f3n con la Universidad de La Laguna por parte de particulares, empresas e instituciones puede adoptar las siguientes formas:[\/vc_column_text][vc_custom_heading text=\u00bbMECENAZGO\u00bb font_container=\u00bbtag:h3|text_align:left|color:%237a3b7a\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text]La cooperaci\u00f3n asociada al <strong>mecenazgo<\/strong> consiste en donaciones y convenios de colaboraci\u00f3n. Los donativos son aportaciones irrevocables, puras y simples, realizadas en dinero, bienes o derechos. Pueden realizarse en t\u00e9rminos gen\u00e9ricos o estar destinadas al apoyo de una o varias actividades concretas relacionadas en el apartado anterior. Tienen la ventaja de que, adem\u00e1s de contribuir al desarrollo de la Universidad de La Laguna, gozan tambi\u00e9n de diferentes beneficios, fiscales y no fiscales, seg\u00fan la naturaleza de la persona o entidad que realiza la aportaci\u00f3n y la modalidad de aportaci\u00f3n que se lleve a cabo. Desde el punto de vista fiscal un porcentaje de las aportaciones realizadas constituyen deducci\u00f3n de la cuota. En estos casos no es necesaria la firma de ning\u00fan acuerdo pero si la persona, empresa o instituci\u00f3n lo desea se puede firmar un acuerdo de donaci\u00f3n.<\/p>\n<p>Por su parte, los convenios de colaboraci\u00f3n empresarial se refieren a proyectos o actividades determinadas de inter\u00e9s general en los que, a cambio de una ayuda econ\u00f3mica, la Universidad se compromete a difundir, por cualquier medio, la participaci\u00f3n del colaborador en dichas actividades. La difusi\u00f3n de esta colaboraci\u00f3n no constituye una prestaci\u00f3n de servicios y, por tanto, no est\u00e1 sujeta al IGIC. Las cantidades aportadas o los gastos realizados tendr\u00e1n la consideraci\u00f3n de gastos deducibles para determinar la base imponible del Impuesto de Sociedades o del Impuesto sobre la Renta de las Personas de la entidad colaboradora. Para este tipo de apoyo se formaliza por escrito un convenio de colaboraci\u00f3n ya tipificado.[\/vc_column_text][vc_custom_heading text=\u00bbPATROCINIO\u00bb font_container=\u00bbtag:h3|text_align:left|color:%237a3b7a\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text]Respecto al <strong>patrocinio<\/strong>, se trata de contratos espec\u00edficos en el que se pacta una contribuci\u00f3n a cambio de unas contrapartidas publicitarias a favor del patrocinador. Las cantidades aportadas o los gastos realizados tendr\u00e1n la consideraci\u00f3n de gastos deducibles para determinar la base imponible del Impuesto de Sociedades o del Impuesto sobre la Renta de las Personas de la entidad patrocinadora. Para este tipo de apoyo se formaliza por escrito un contrato de patrocinio ya tipificado. El contrato de patrocinio implica que la posici\u00f3n de la entidad donataria es mucho m\u00e1s activa al colaborar en la publicidad del patrocinador no limit\u00e1ndose, \u00fanicamente, a dar notoriedad a la participaci\u00f3n de la empresa donante a cambio de la ayuda econ\u00f3mica recibida.<\/p>\n<p>[\/vc_column_text][vc_custom_heading text=\u00bbOTROS TIPOS DE COLABORACI\u00d3N\u00bb font_container=\u00bbtag:h3|text_align:left|color:%237a3b7a\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text]Para otros tipos de colaboraci\u00f3n que en principio no conlleven aportaci\u00f3n econ\u00f3mica sino apoyo de otro tipo, por ejemplo acoger estudiantes en pr\u00e1cticas, la empresa o instituci\u00f3n firma un convenio de colaboraci\u00f3n espec\u00edfico con la Universidad de La Laguna. En el caso de que se tenga intenci\u00f3n de colaborar pero a\u00fan no se ha concretado exactamente el objeto de la misma, en estos casos se firma un protocolo gen\u00e9rico de colaboraci\u00f3n.<br \/>\n[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/4&#8243;][vc_single_image image=\u00bb298&#8243; img_size=\u00bbfull\u00bb][vc_custom_heading text=\u00bbDOCUMENTACI\u00d3N\u00bb font_container=\u00bbtag:h3|text_align:left\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text]<\/p>\n<p style=\"color: #7a3b7a;\"><i class=\"fa fa-file-text\"><\/i> <a href=\"https:\/\/drive.google.com\/file\/d\/1_CneOFzpmAjDCFf96JMh1m_Xpt22tuWX\/view?usp=sharing\" target=\"_blank\" rel=\"noopener noreferrer\" target=\"_blank\" rel=\"noopener\">Acuerdo de Donaci\u00f3n<\/a><\/p>\n<p style=\"color: #7a3b7a;\"><i class=\"fa fa-file-text\"><\/i> <a href=\"https:\/\/drive.google.com\/file\/d\/1YLvwM1IsRjgGnGQLqLLasX7n0CbTa561\/view?usp=sharing\" target=\"_blank\" rel=\"noopener noreferrer\" target=\"_blank\" rel=\"noopener\">Contrato de Patrocinio<\/a><\/p>\n<p style=\"color: #7a3b7a;\"><i class=\"fa fa-file-text\"><\/i> <a href=\"https:\/\/drive.google.com\/file\/d\/14QmE1yHEfil-yuWzzm0FaUN-3UV4VAam\/view?usp=sharing\" target=\"_blank\" rel=\"noopener noreferrer\" target=\"_blank\" rel=\"noopener\">Convenio de Colaboraci\u00f3n<\/a><\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_column_text el_class=\u00bbbtn-destacado-inicio\u00bb]<a href=\"https:\/\/www.ull.es\/portal\/colabora\/contacto\/\" target=\"_blank\" rel=\"noopener\">Quiero colaborar<\/a>[\/vc_column_text][vc_column_text el_class=\u00bbbtn-destacado-inicio\u00bb]<a href=\"https:\/\/www.crowdants.com\/plataforma-de-crowdfunding-de-la-ull\" target=\"_blank\" rel=\"noopener\">Crowdfunding<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1496914258306{padding-top: 30px !important;padding-bottom: 30px !important;background-image: url(https:\/\/www.ull.es\/portal\/colabora\/wp-content\/uploads\/sites\/23\/2017\/04\/cabecera-generica-1600&#215;167.jpg?id=229) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00bb][vc_column css=\u00bb.vc_custom_1494515651121{padding-top: 0px !important;}\u00bb][vc_custom_heading text=\u00bbPROGRAMA DE COLABORACI\u00d3N\u00bb font_container=\u00bbtag:h4|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb.vc_custom_1509708163150{margin-top: 0px !important;margin-bottom: 0px !important;}\u00bb][vc_separator color=\u00bbwhite\u00bb align=\u00bbalign_left\u00bb el_width=\u00bb10&#8243; css=\u00bb.vc_custom_1494516178033{margin-top: 0px !important;margin-bottom: 8px !important;}\u00bb][vc_custom_heading text=\u00bbC\u00d3MO COLABORAR\u00bb font_container=\u00bbtag:h2|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb.vc_custom_1496914245581{margin-bottom: 0px !important;}\u00bb][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb3\/4&#8243;][vc_column_text]La colaboraci\u00f3n con la Universidad de La Laguna por parte de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/template-no-title.php","meta":{"inline_featured_image":false,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00f3mo colaborar - Programa de Colaboraci\u00f3n<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ull.es\/portal\/colabora\/como-colaborar\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f3mo colaborar - Programa de Colaboraci\u00f3n\" \/>\n<meta property=\"og:description\" content=\"[vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1496914258306{padding-top: 30px !important;padding-bottom: 30px !important;background-image: url(https:\/\/www.ull.es\/portal\/colabora\/wp-content\/uploads\/sites\/23\/2017\/04\/cabecera-generica-1600&#215;167.jpg?id=229) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}\u00bb][vc_column css=\u00bb.vc_custom_1494515651121{padding-top: 0px !important;}\u00bb][vc_custom_heading text=\u00bbPROGRAMA DE COLABORACI\u00d3N\u00bb font_container=\u00bbtag:h4|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb.vc_custom_1509708163150{margin-top: 0px !important;margin-bottom: 0px !important;}\u00bb][vc_separator color=\u00bbwhite\u00bb align=\u00bbalign_left\u00bb el_width=\u00bb10&#8243; 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