{"id":9206,"date":"2024-02-15T13:47:12","date_gmt":"2024-02-15T12:47:12","guid":{"rendered":"https:\/\/www.fundaciocodespa.org\/en-2024-mejoran-los-beneficios-fiscales-de-las-donaciones\/"},"modified":"2026-01-08T17:39:49","modified_gmt":"2026-01-08T16:39:49","slug":"el-2024-milloren-els-beneficis-fiscals-de-les-donacions","status":"publish","type":"post","link":"https:\/\/www.fundaciocodespa.org\/ca\/el-2024-milloren-els-beneficis-fiscals-de-les-donacions\/","title":{"rendered":"El 2024 milloren els beneficis fiscals de les donacions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9206\" class=\"elementor elementor-9206 elementor-7427\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-505197e elementor-section-full_width elementor-section-height-min-height elementor-section-stretched elementor-section-items-top elementor-section-content-middle elementor-section-height-default exad-glass-effect-no exad-sticky-section-no\" data-id=\"505197e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aa94abc exad-glass-effect-no exad-sticky-section-no\" data-id=\"aa94abc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c39d7e1 elementor-section-height-min-height elementor-section-content-bottom elementor-section-boxed elementor-section-height-default exad-glass-effect-no exad-sticky-section-no\" data-id=\"c39d7e1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-95a42e1 exad-glass-effect-no exad-sticky-section-no\" data-id=\"95a42e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94563f5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"94563f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">El 2024 milloren els beneficis fiscals de les donacions a entitats sense fins lucratius<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-aabc2db exad-glass-effect-no exad-sticky-section-no\" data-id=\"aabc2db\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ed6353 elementor-section-full_width elementor-section-height-default elementor-section-height-default exad-glass-effect-no exad-sticky-section-no\" data-id=\"7ed6353\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;60b070b&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;50&quot;,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_bg_x&quot;:&quot;50&quot;,&quot;jet_parallax_layout_bg_y&quot;:&quot;50&quot;,&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4116544 exad-glass-effect-no exad-sticky-section-no\" data-id=\"4116544\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9923e50 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"9923e50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El 10 de gener, el Congr\u00e9s dels Diputats va convalidar la modificaci\u00f3 de la Llei 49\/2002 del r\u00e8gim fiscal de les entitats sense fins lucratius i dels incentius fiscals al mecenatge. Els canvis a les bases i percentatges de deducci\u00f3 <strong>milloren els beneficis fiscals<\/strong> i s&#8217;aplicaran a les <strong>donacions realitzades des de l&#8217;1 de gener de 2024.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ebabdd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"4ebabdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quins s\u00f3n els principals canvis? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-918b47e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"918b47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1. <strong>S&#8217;incrementen els percentatges de deducci\u00f3<\/strong> per a les donacions realitzades per persones f\u00edsiques o jur\u00eddiques:<\/p><ul><li><p>En el cas de les <strong>persones f\u00edsiques, s&#8217;eleva la base<\/strong> sobre la qual es pot <strong>deduir el 80% d<\/strong>e la donaci\u00f3 a l&#8217;IRPF, de 150 a <strong>250 euros.<\/strong> <strong>Per a la part que supera els 250 euros<\/strong>, el percentatge de deducci\u00f3 passa del 35% al <strong>40%<\/strong>. I si s&#8217;ha fet una donaci\u00f3 a una mateixa entitat al llarg de 3 anys per un import igual o superior, es pot aplicar una deducci\u00f3 del 45%, en lloc del 40% actual, sempre que superin els 250 euros. Per exemple, si doneu a Fundaci\u00f3 CODESPA 30\u20ac al mes el 2024, que suposa un total de 360\u20ac l&#8217;any, a la declaraci\u00f3 de l&#8217;IRPF del 2025 te&#8217;n podr\u00e0s deduir 244\u20ac.<\/p><\/li><li><p>En el cas de <strong>persones jur\u00eddiques<\/strong>, <strong>s&#8217;incrementa el percentatge de deducci\u00f3<\/strong> a la quota de l&#8217;impost de societats, que passa <strong>del 35% al 40%<\/strong>. I si, al llarg de tres exercicis, s&#8217;han fet donacions a una mateixa entitat, per un import igual o superior, el percentatge de la deducci\u00f3 augmenta al 50%. A m\u00e9s, en determinar la base de la deducci\u00f3, <strong>s&#8217;eleva el l\u00edmit que opera sobre la base imposable<\/strong> del 10% <strong>al 15%.<\/strong> Per exemple, si una empresa fa una donaci\u00f3 de 100\u20ac al mes o, \u00e9s a dir, 1.200\u20ac a l&#8217;any, es podr\u00e0 desgravar de l&#8217;Impost de Societats 450\u20ac. O b\u00e9. 600\u20ac, si ha estat donant la mateixa quantitat o m\u00e9s en els darrers 3 anys<span style=\"color: var( --e-global-color-text ); letter-spacing: -0.57px;\">.<\/span><\/p><\/li><\/ul><p>2. S&#8217;hi inclouen <strong>millores en l&#8217;\u00e0mbit d&#8217;aplicaci\u00f3 dels incentius<\/strong>, com ara:<\/p><ul><li><p>La <strong>cessi\u00f3 de l\u00fas dun b\u00e9 moble o immoble<\/strong>, per a un temps determinat i realitzada sense contraprestaci\u00f3.<\/p><\/li><li><p>El <strong>reconeixement en forma de b\u00e9ns o serveis al donant<\/strong>, sempre que tingui un car\u00e0cter simb\u00f2lic i de manera que no es pugui considerar una contraprestaci\u00f3. Per exemple, si una persona fa una donaci\u00f3 diner\u00e0ria a un esdeveniment i l&#8217;entitat que l&#8217;ha rebut us regala unes entrades al mateix.<\/p><\/li><li><p>Es fomenta la col\u00b7laboraci\u00f3 amb empreses a trav\u00e9s de <strong>convenis de col\u00b7laboraci\u00f3 empresarial amb les entitats benefici\u00e0ries del mecenatge.<\/strong> En aquest cas, els ajuts <strong>poden ser dineraris o en esp\u00e8cie<\/strong> i, tamb\u00e9, <strong>s&#8217;hi inclouen les prestacions de serveis<\/strong> realitzades en l&#8217;exercici de l&#8217;activitat econ\u00f2mica del col\u00b7laborador. Per exemple, quan un despatx d&#8217;advocats presta una assessoria o un mitj\u00e0 de comunicaci\u00f3 cedeix a l&#8217;entitat una p\u00e0gina de publicitat, de manera gratu\u00efta. En aquest cas, es permet que la difusi\u00f3 de la col\u00b7laboraci\u00f3 la faci, indistintament, el col\u00b7laborador o les entitats benefici\u00e0ries de mecenatge.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11f85b6 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"11f85b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tots aquests canvis <strong>es podran aplicar<\/strong> a les declaracions de l&#8217;IRPF o de l&#8217;impost de societats, segons correspongui, <strong>a partir de l&#8217;any 2025, per a donacions realitzades des de l&#8217;1 de gener de 2024<\/strong>.<\/p><p>Ara la teva generositat per ajudar les persones m\u00e9s vulnerables t\u00e9 avantatges addicionals. I, gr\u00e0cies a la teva col\u00b7laboraci\u00f3, a trav\u00e9s dels <strong>projectes socials de cooperaci\u00f3 al desenvolupament de Fundaci\u00f3 CODESPA<\/strong>, aconseguirem que cada cop <strong>m\u00e9s persones tinguin una oportunitat<\/strong> per ser autosuficients i poder viure d&#8217;un treball digne i estable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4283a85 elementor-align-center exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-button\" data-id=\"4283a85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/www.fundaciocodespa.org\/ca\/com-collaborar\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Donar<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Desde enero de 2024 mejoran los beneficios fiscales de las donaciones realizadas, cambian las bases y aumentan los porcentajes de deducci\u00f3n.<\/p>\n","protected":false},"author":1,"featured_media":7421,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[405,595,513,423],"tags":[427,428,596,431,597,598,599,600,601],"class_list":["post-9206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-activitats-formatives-i-de-sensibilitzacio","category-altres","category-empresas-institucions-collaboradores","category-informacio-codespa","tag-cooperacio-al-desenvolupament","tag-donatiu","tag-entitats-sense-fins-lucratius","tag-fundacio-codespa-catalunya","tag-impost-societats","tag-incentius-fiscals","tag-irpf","tag-llei-del-mecenazgo-49-2002","tag-mecenazgo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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