{"id":771,"date":"2018-10-22T08:26:39","date_gmt":"2018-10-22T08:26:39","guid":{"rendered":"https:\/\/fundacionelenabarraquer.com\/?p=771"},"modified":"2021-05-21T14:35:42","modified_gmt":"2021-05-21T14:35:42","slug":"fiscal-benefits","status":"publish","type":"post","link":"https:\/\/fundacionelenabarraquer.com\/en\/fiscal-benefits\/","title":{"rendered":"Fiscal benefits"},"content":{"rendered":"<p><strong><span style=\"color: #f06461;\">This post is not available in English, we apologize for the inconvenience.<\/span><\/strong><\/p>\n<p><strong>Para personas f\u00edsicas residentes en Espa\u00f1a<\/strong><\/p>\n<p>Las donaciones efectuadas a entidades acogidas a la Ley 49\/2002\u00a0 podr\u00e1n deducirse de su cuota \u00edntegra de su declaraci\u00f3n del IRPF, siempre que su importe no supere el 10% de la base liquidable, el resultado de aplicar al conjunto de donativos la siguiente escala:<\/p>\n<ul>\n<li>Hasta 150\u20ac el porcentaje de deducci\u00f3n es del 75%<\/li>\n<li>Resto el porcentaje de deducci\u00f3n es del 30%<\/li>\n<\/ul>\n<p>Ahora bien, si en los dos ejercicios inmediatos anteriores se hubieran realizado donaciones a Fundaci\u00f3n Elena Barraquer por importe igual o superior en cada uno de ellos el porcentaje de deducci\u00f3n a aplicar sobre el donativo que exceda de 150 \u20ac ser\u00e1 del 35%.<\/p>\n<p>Para disfrutar de las anteriores deducciones, Fundaci\u00f3n Elena Barraquer expedir\u00e1 el pertinente certificado. Para emitir dicho certificado es imprescindible que nos facilite el NIF y dem\u00e1s datos personales (nombre y domicilio) actualizados.<\/p>\n<p><strong>Para empresas residentes en Espa\u00f1a<\/strong><\/p>\n<p>Con car\u00e1cter general, los sujetos pasivos del Impuesto sobre Sociedades que realicen un donativo a Fundaci\u00f3n Elena Barraquer, al estar \u00e9sta acogida a la Ley 49\/2002, tendr\u00e1n derecho a deducir de la cuota \u00edntegra el 35 por 100 de la base de la deducci\u00f3n del donativo o donaci\u00f3n realizada.<br \/>\nLa base de esta deducci\u00f3n no podr\u00e1 exceder del 10 por 100 de la base imponible del per\u00edodo impositivo. Las cantidades que excedan de este l\u00edmite se podr\u00e1n aplicar en los per\u00edodos impositivos que concluyan en los diez a\u00f1os inmediatos y sucesivos.<\/p>\n<p>Este porcentaje del 35% puede subir al 40% si en los dos per\u00edodos impositivos inmediatos anteriores se hubieran realizado donativos, donaciones o aportaciones con derecho a deducci\u00f3n en favor de una misma entidad por importe igual o superior, en cada uno de ellos, al del per\u00edodo impositivo anterior.<\/p>\n<p>Para disfrutar de las anteriores deducciones Fundaci\u00f3n Elena Barraquer expedir\u00e1 el certificado en que constar\u00e1 la donaci\u00f3n a fin de que se incluya en la autoliquidaci\u00f3n del Impuesto de Sociedades.\u00a0<strong>Para emitir ese certificado es imprescindible que nos facilite el CIF y dem\u00e1s datos actualizados de la Compa\u00f1\u00eda.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This post is not available in English, we apologize for the inconvenience. Para personas f\u00edsicas residentes en Espa\u00f1a Las donaciones efectuadas a entidades acogidas a la Ley 49\/2002\u00a0 podr\u00e1n deducirse de su cuota \u00edntegra de su declaraci\u00f3n del IRPF, siempre que su importe no supere el 10% de la base liquidable, el resultado de aplicar [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":770,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"give_campaign_id":0,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscal benefits - Fundaci\u00f3n Elena Barraquer<\/title>\n<meta name=\"description\" content=\"This post is not available in English, we apologize for the inconvenience. 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