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La deducción fiscal por donaciones
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La deducción fiscal por donaciones

Publicado February 29, 2008 por psanchez


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Hacer un donación se ha convertido en algo mucho más atractivo desde que la legislación da beneficios fiscales a cambio. Se aplican reducciones de la base imponible o se disminuye la cantidad de la cuota a ingresar. En España, está regulado desde hace un año en la disposición adicional 18 ley orgánica 4/2007.

La investigación y la educación son los campos más beneficiadas por esta legsilación ya que la deducción fiscal por donaciones a ONL y universidades que impartan enseñanzas de doctorado o que destinen recursos a estos programas es de un 3% en el IRPF y un 40% en el impuesto de sociedades. Es decir, de cada 1000 € que se donan, se deducen 300 en el primer caso y 400 € en el caso de las sociedades.

Las donaciones privadas en el sector de la investigación puede resultar un buen impulso en esta área tan poco avanzado. en comparación con otros países europeos. Es por eso que era necesaria una revisión en matera fiscal que impulsara la inyección de capital privado en universidades y otras entidadas destinadas a la investigación. Es aconsejable que las universidades informen a los donantes de la destinación del dinero.

Widener Library

Biblioteca de Harvard, la Widener Library, construida gracias a la donación de la madre de un alumno que pereció en el Titanic. La universidad recauda 25.900 millones gracias a donaciones que se destinan en becas, mantenimiento de biligotecas y apoyo a la docencia y la investigación 

Fuente: Barlett, Enric R. ‘Universidades, mecenazgo y fiscalidad’. La Vanguardia

Categoria Patrocinios

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