{"id":305,"date":"2017-10-31T11:07:09","date_gmt":"2017-10-31T11:07:09","guid":{"rendered":"http:\/\/demo.mumetic.com\/patrociniomecenazgo\/?page_id=305"},"modified":"2023-02-13T13:13:30","modified_gmt":"2023-02-13T13:13:30","slug":"ventajas-fiscales","status":"publish","type":"page","link":"https:\/\/www.ull.es\/portal\/colabora\/ventajas-fiscales\/","title":{"rendered":"Ventajas Fiscales"},"content":{"rendered":"<p>[vc_row full_width=\u00bbstretch_row\u00bb content_placement=\u00bbmiddle\u00bb css=\u00bb.vc_custom_1496914505624{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_1509711664649{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=\u00bbVENTAJAS FISCALES\u00bb font_container=\u00bbtag:h2|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb.vc_custom_1509447899102{margin-bottom: 0px !important;}\u00bb][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb3\/4&#8243;][vc_custom_heading text=\u00bbDonaciones\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text]Las deducciones por la colaboraci\u00f3n con entidades beneficiarias del mecenazgo no est\u00e1n sujetas al IGIC y se regulan con car\u00e1cter general en los art\u00edculos 19, 20 y 21 de la Ley 49\/2002. En el Impuesto sobre la Renta de las Personas F\u00edsicas y respecto al Impuesto sobre Sociedades, los sujetos pasivos del Impuesto pueden deducir los siguientes porcentajes.<\/p>\n<p><strong>Tabla 1: ventajas fiscales de las donaciones<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"85\"><strong>\u00a0<\/strong><\/td>\n<td colspan=\"2\" width=\"227\"><strong>DONACI\u00d3N<\/strong><\/td>\n<td colspan=\"2\" width=\"85\"><strong>DEDUCCI\u00d3N<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"85\"><strong>PERSONAS F\u00cdSICAS<\/strong><\/p>\n<p><strong>(IRPF)<\/strong><\/td>\n<td colspan=\"2\" width=\"227\"><strong>Hasta 150\u20ac de donaci\u00f3n a una o diversas actividades durante el ejercicio<\/strong><\/td>\n<td width=\"43\"><strong>75%<\/strong><\/td>\n<td width=\"43\"><strong>80%**<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"68\"><strong>Resto de donaciones a partir de 150\u20ac<\/strong><\/td>\n<td width=\"159\"><strong>Norma general<\/strong><\/td>\n<td width=\"43\"><strong>30%<\/strong><\/td>\n<td width=\"43\"><strong>35%**<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"159\"><strong>Si se ha donado al menos 150\u20ac durante el ejercicio y si en los 2 ejercicios anteriores se ha donado tambi\u00e9n a la misma entidad<\/strong><\/td>\n<td width=\"43\"><strong>35%<\/strong><\/td>\n<td width=\"43\"><strong>40%**<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"85\"><strong>PERSONAS JUR\u00cdDICAS<\/strong><\/p>\n<p><strong>(IMPUESTO SOCIEDADES)<\/strong><\/td>\n<td colspan=\"2\" width=\"227\"><strong>Si en los 2 ejercicios anteriores NO se ha donado a la misma entidad*<\/strong><\/td>\n<td width=\"43\"><strong>35%<\/strong><\/td>\n<td width=\"43\"><strong>40%<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"227\"><strong>Si en los 2 ejercicios anteriores S\u00cd se ha donado a la misma entidad una cantidad igual o superior (donaci\u00f3n plurianual)*<\/strong><\/td>\n<td width=\"43\"><strong>40%<\/strong><\/td>\n<td width=\"43\"><strong>45%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>* Por importe igual o superior, en cada uno de ellos, al del ejercicio anterior<\/strong><\/p>\n<p><strong>** Si la donaci\u00f3n se destina a programas de investigaci\u00f3n universitaria y doctorado la deducci\u00f3n se incrementa un 5%<\/strong>[\/vc_column_text][vc_empty_space][vc_custom_heading text=\u00bbConvenios de colaboraci\u00f3n y contratos de patrocinio\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text]En el caso de los convenios de colaboraci\u00f3n empresarial, las cantidades satisfechas o los gastos realizados tendr\u00e1n la consideraci\u00f3n de gastos deducibles para determinar la base imponible del Impuesto sobre Sociedades de la entidad colaboradora o del Impuesto sobre la Renta. En el caso del convenio \u00e9stos no est\u00e1n sujetos al IGIC, s\u00ed en el caso del contrato de patrocinio.[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/4&#8243;][vc_single_image image=\u00bb313&#8243; img_size=\u00bbfull\u00bb][vc_column_text el_class=\u00bbbtn-destacado-inicio\u00bb]<a href=\"https:\/\/www.ull.es\/portal\/colabora\/contacto\/\" target=\"_blank\" rel=\"noopener\">Quiero colaborar<i class=\"fa fa-arrow-right\"><\/i><\/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_1496914505624{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_1509711664649{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=\u00bbVENTAJAS FISCALES\u00bb font_container=\u00bbtag:h2|text_align:left|color:%23ffffff\u00bb use_theme_fonts=\u00bbyes\u00bb css=\u00bb.vc_custom_1509447899102{margin-bottom: 0px !important;}\u00bb][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb3\/4&#8243;][vc_custom_heading text=\u00bbDonaciones\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text]Las deducciones por la colaboraci\u00f3n con entidades beneficiarias del&#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>Ventajas Fiscales - 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\/ventajas-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ventajas Fiscales - 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_1496914505624{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_1509711664649{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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