{"id":370,"date":"2015-05-12T20:45:56","date_gmt":"2015-05-12T18:45:56","guid":{"rendered":"https:\/\/www.parroquiaclaret.org\/nuevas-desgravaciones-en-el-irpf-por-donativos"},"modified":"2017-04-24T13:31:32","modified_gmt":"2017-04-24T11:31:32","slug":"nuevas-desgravaciones-en-el-irpf-por-donativos","status":"publish","type":"post","link":"https:\/\/www.parroquiaclaret.org\/?p=370","title":{"rendered":"Nuevas desgravaciones en el IRPF por donativos"},"content":{"rendered":"<p><a href=\"https:\/\/www.parroquiaclaret.org\/wp-content\/uploads\/2015\/05\/IRPF01.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-379\" src=\"https:\/\/www.parroquiaclaret.org\/wp-content\/uploads\/2015\/05\/IRPF01.jpg\" alt=\"IRPF01\" width=\"240\" height=\"160\" \/><\/a>Como sab\u00e9is, hasta el 31 de diciembre de 2014, los donativos realizados a la Iglesia Cat\u00f3lica ten\u00edan na desgravaci\u00f3n del 25% en el IRPF, con los l\u00edmites marcados por la ley. Sin embargo, la ley 27\/2014, de 27 de noviembre, del Impuesto sobre Sociedades, ha incluido una importante reforma en el r\u00e9gimen de donativos desgravables, que se aplicar\u00e1 ya a los donativos que se realicen en este a\u00f1o 2015.<\/p>\n<p>La reforma establece para las personas f\u00edsicas el siguiente r\u00e9gimen:<\/p>\n<table style=\"border-collapse: collapse; border-spacing: 0px; height: 378px;\" width=\"463\">\n<tbody>\n<tr>\n<th style=\"font-family: Arial, sans-serif; font-size: 14px; font-weight: normal; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; width: 100px; text-align: center; vertical-align: middle;\">Donativos realizados en a\u00f1o<\/th>\n<th style=\"font-family: Arial, sans-serif; font-size: 14px; font-weight: normal; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; width: 141px;\">\u00a0Desgravaci\u00f3n hasta 150\u20ac<\/th>\n<th style=\"font-family: Arial, sans-serif; font-size: 14px; font-weight: normal; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; width: 141px;\">\u00a0Desgravaci\u00f3n por encima de 150\u20ac<\/th>\n<th style=\"font-family: Arial, sans-serif; font-size: 14px; font-weight: normal; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; width: 141px;\">\u00a0Desgravaci\u00f3n por encima de 150\u20ac tercer a\u00f1o<\/th>\n<\/tr>\n<tr>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; text-align: center; vertical-align: middle;\">\u00a02015<\/td>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; text-align: center; vertical-align: middle;\"><strong>50%<\/strong><\/td>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal;\">Primeros 150\u20ac: <strong>50%<\/strong><\/p>\n<p>Resto donativo: <strong>27,5%<\/strong><\/td>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal;\">Primeros 150\u20ac:<br \/>\n<strong>50%<\/strong>Resto donativo;<br \/>\n<strong>32,5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; text-align: center; vertical-align: middle;\">\u00a02016 y siguientes<\/td>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal; text-align: center; vertical-align: middle;\">\u00a0<strong>75%<\/strong><\/td>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal;\">Primeros 150\u20ac:<br \/>\n<strong>75%<\/strong>Resto donativo: <strong>30%<\/strong><\/td>\n<td style=\"font-family: Arial, sans-serif; font-size: 14px; padding: 10px 5px; border-style: solid; border-width: 1px; overflow: hidden; word-break: normal;\">Primeros 150\u20ac:<br \/>\n<strong>75%<\/strong>Resto donativo: <strong>35%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Como sab\u00e9is, hasta el 31 de diciembre de 2014, los donativos realizados a la Iglesia Cat\u00f3lica ten\u00edan na desgravaci\u00f3n del 25% en el IRPF, con los l\u00edmites marcados por la ley. Sin embargo, la ley 27\/2014, de 27 de noviembre, del Impuesto sobre Sociedades, ha incluido una importante reforma en el r\u00e9gimen de donativos desgravables, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,27,19,20],"tags":[],"class_list":["post-370","post","type-post","status-publish","format-standard","hentry","category-donativos","category-irpf","category-la-parroquia","category-sostenimiento"],"_links":{"self":[{"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=\/wp\/v2\/posts\/370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=370"}],"version-history":[{"count":12,"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=\/wp\/v2\/posts\/370\/revisions"}],"predecessor-version":[{"id":785,"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=\/wp\/v2\/posts\/370\/revisions\/785"}],"wp:attachment":[{"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.parroquiaclaret.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}