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Tanto personas como empresas tenemos derecho a deducir nuestros donativos en la declaración de renta o de sociedades.
En el caso de las personas físicas o jurídicas que tributen en España, estos son los beneficios fiscales:
Personas físicas:
• Primeros 150€ anuales → 80 % de desgravación
• Importe restante >150€ anuales → 35 % de desgravación
Donaciones recurrentes*
• Primeros 150€ anuales → 80 % de desgravación
• Importe restante >150€ anuales → 40 % de desgravación
Personas jurídicas:
• Importe íntegro 35 % de desgravación
Donaciones recurrentes*
• Importe íntegro 40 % de desgravación
* Si en los dos períodos impositivos inmediatos anteriores (sin tener en cuenta el vigente) se hubiera realizado donativos a favor de la Fundación por importe igual o superior, en cada uno de ellos, al del ejercicio anterior.
** El límite de la deducción es del 10 % de la base liquidable. Les cantidades no aplicadas por insuficiencia de cuota o por sobrepasar el límite del 10 % no son trasladables a ejercicios futuros.
*** Por motivos operativos la Fundación Manolo Prieto no expedirá certificados de donación a donantes que no tributen en España si el importe de la donación es inferior a 100 euros.
Más información sobre aportaciones: secretaria@fundacionmanoloprieto.org
Exposición «Haciendo Teatro. Carteles para teatros públicos de Madrid 1950-2015»
Conferencia «Manolo Prieto: artista, pintor y dibujante»
15 % de descuento en productos con diseño de Manolo Prieto