{"id":5615,"date":"2025-01-16T10:55:52","date_gmt":"2025-01-16T09:55:52","guid":{"rendered":"https:\/\/www.iniciatives.org\/donatiu\/"},"modified":"2025-06-25T18:28:52","modified_gmt":"2025-06-25T16:28:52","slug":"donatiu","status":"publish","type":"page","link":"https:\/\/www.iniciatives.org\/es\/donatiu\/","title":{"rendered":"Donatiu"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull is-light\" style=\"min-height:550px;aspect-ratio:unset;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-0 has-background-dim\" style=\"background-color:#868078\"><\/span><img loading=\"lazy\" decoding=\"async\" width=\"1230\" height=\"550\" class=\"wp-block-cover__image-background wp-image-818\" alt=\"Dos nois carregant i descarregant material de neteja de la furgoneta d'Iniciatives Solid\u00e0ries.\" src=\"https:\/\/www.iniciatives.org\/wp-content\/uploads\/2014\/12\/BannerCollaboradorsWeb.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/www.iniciatives.org\/wp-content\/uploads\/2014\/12\/BannerCollaboradorsWeb.jpg 1230w, https:\/\/www.iniciatives.org\/wp-content\/uploads\/2014\/12\/BannerCollaboradorsWeb-800x358.jpg 800w, https:\/\/www.iniciatives.org\/wp-content\/uploads\/2014\/12\/BannerCollaboradorsWeb-768x343.jpg 768w, https:\/\/www.iniciatives.org\/wp-content\/uploads\/2014\/12\/BannerCollaboradorsWeb-1200x537.jpg 1200w\" sizes=\"auto, (max-width: 1230px) 100vw, 1230px\" \/><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h1 class=\"wp-block-heading has-text-align-center has-nv-text-dark-bg-color has-text-color has-link-color wp-elements-b0e33199f14679f31cf7eb2359fc0c61\" style=\"font-size:50px\">Donatiu<\/h1>\n<\/div><\/div>\n\n\n\n<p><strong>Vols ajudar a les persones en situaci\u00f3 de vulnerabilitat?<\/strong><\/p>\n\n\n\n<p>Pots fer un donatiu mitjan\u00e7ant bizum.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quines deduccions en el impost sobre la renta (IRPF) o impost sobre societats puc tenir?<\/h2>\n\n\n\n<p>Les donacions a fundacions catalanes poden beneficiar-se de deduccions fiscals tant per a persones f\u00edsiques com per a empreses. Aquestes deduccions estan regulades per la Llei 49\/2002 de r\u00e8gim fiscal de les entitats sense fins lucratius i dels incentius fiscals al mecenatge, aix\u00ed com per normatives auton\u00f2miques espec\u00edfiques.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Deduccions per a Persones F\u00edsiques<\/h2>\n\n\n\n<p>Les persones f\u00edsiques que facin donatius a fundacions catalanes poden aplicar les seg\u00fcents deduccions en el seu IRPF:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>80% de deducci\u00f3<\/strong> per als primers 250 euros donats. M\u00e9s un 15% del tram auton\u00f2mic degut a que la fundaci\u00f3 est\u00e0 inscrita en el registre d\u2019entitats de Foment de la Llengua Catalana, amb un l\u00edmit del 10% de la quota \u00edntegra auton\u00f2mica (residents comunitat de Catalunya).<\/li>\n\n\n\n<li><strong>40% de deducci\u00f3<\/strong> per a l&#8217;import que excedeixi els 250 euros. M\u00e9s 15% del tram auton\u00f2mic degut a que la fundaci\u00f3 est\u00e0 inscrita en el registre d\u2019entitats de Foment de la Llengua Catalana, amb un l\u00edmit del 10% de la quota \u00edntegra auton\u00f2mica (residents comunitat de Catalunya).<\/li>\n\n\n\n<li>Si en els dos anys anteriors s&#8217;han fet donatius a la mateixa entitat per un import igual o superior, la deducci\u00f3 per l&#8217;exc\u00e9s sobre els 250 euros augmenta al <strong>45%<\/strong>. M\u00e9s un 15% del tram auton\u00f2mic si s\u2019han fet donatiu a la mateixa entitat durant els \u00faltims 3 anys per mateix import o superior, en cas de no donar-se aquesta situaci\u00f3 el dret de deducci\u00f3 ser\u00e0 del 50% (residents comunitat de Catalunya).<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemple per a Persones F\u00edsiques<\/strong>: Si una persona fa un donatiu de 400 euros a una fundaci\u00f3 catalana:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Per als primers 250 euros, la deducci\u00f3 ser\u00e0 del 80%, \u00e9s a dir, 200 euros. M\u00e9s 15% del tram auton\u00f2mic, 37,5 euros. En total 237,50 \u20ac.<\/li>\n\n\n\n<li>Per als seg\u00fcents 150 euros, la deducci\u00f3 ser\u00e0 del 40%, \u00e9s a dir, 60 euros. M\u00e9s 15% tram auton\u00f2mic 22,5 euros. En total 82,50 \u20ac<\/li>\n\n\n\n<li>Total deducci\u00f3: 237,50 + 82,50 = 320,00 euros.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">2. Deduccions per a Empreses<\/h2>\n\n\n\n<p>Les empreses que facin donatius a fundacions catalanes poden aplicar les seg\u00fcents deduccions en el seu impost de societats:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>40% de deducci\u00f3<\/strong> sobre l\u2019import donat.<\/li>\n\n\n\n<li>Si en els dos anys anteriors s\u2019han fet donatius a la mateixa entitat per un import igual o superior, la deducci\u00f3 augmenta al <strong>50%<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemple per a Empreses:<\/strong> Si una empresa fa un donatiu de 1.000 euros a una fundaci\u00f3 catalana:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La deducci\u00f3 ser\u00e0 del 40%, \u00e9s a dir, 400 euros.<\/li>\n\n\n\n<li>Si l\u2019empresa ha fet donatius similars en els dos anys anteriors, la deducci\u00f3 ser\u00e0 del 50%, \u00e9s a dir, 500 euros.<\/li>\n<\/ul>\n\n\n\n<p>L\u00edmit 15% de la base imposable.<\/p>\n\n\n\n<p>Si necessites m\u00e9s informaci\u00f3 o tens alguna altra pregunta, no dubtis a preguntar en el tel\u00e8fon 93 424 14 41.<\/p>\n\n\n\n<div class=\"wp-block-group bizum\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"178\" src=\"https:\/\/www.iniciatives.org\/wp-content\/uploads\/2025\/01\/logo_bizum.png\" alt=\"\" class=\"wp-image-5362\" style=\"width:200px\"\/><\/figure>\n\n\n\n<p><strong>Pots fer el teu donatiu Bizum al XXXX.<\/strong><\/p>\n\n\n\n<p>*** <strong>AMAGAT PER CSS<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vols ajudar a les persones en situaci\u00f3 de vulnerabilitat? Pots fer un donatiu mitjan\u00e7ant bizum. Quines deduccions en el impost sobre la renta (IRPF) o impost sobre societats puc tenir? Les donacions a fundacions catalanes poden beneficiar-se de deduccions fiscals tant per a persones f\u00edsiques com per a empreses. Aquestes deduccions estan regulades per la&hellip;&nbsp;<a href=\"https:\/\/www.iniciatives.org\/es\/donatiu\/\" rel=\"bookmark\">Leer m\u00e1s &raquo;<span class=\"screen-reader-text\">Donatiu<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":7,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"on","footnotes":""},"class_list":["post-5615","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Donatiu - Iniciatives Solid\u00e0ries<\/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.iniciatives.org\/es\/donatiu\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donatiu - Iniciatives Solid\u00e0ries\" \/>\n<meta property=\"og:description\" content=\"Vols ajudar a les persones en situaci\u00f3 de vulnerabilitat? 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