{"id":692,"date":"2026-03-13T18:16:05","date_gmt":"2026-03-13T18:16:05","guid":{"rendered":"https:\/\/fundacioncastellnovo.org\/?page_id=692"},"modified":"2026-05-22T09:34:48","modified_gmt":"2026-05-22T09:34:48","slug":"fiscalidad-de-las-donaciones","status":"publish","type":"page","link":"https:\/\/fundacioncastellnovo.org\/index.php\/fiscalidad-de-las-donaciones\/","title":{"rendered":"Fiscalidad de las donaciones"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbgrid\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbcenter\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb padding_top=\u00bb90&#8243; padding_bottom=\u00bb90&#8243; z_index=\u00bb\u00bb background_color=\u00bb#9A2323&#8243;][vc_column][vc_column_text css=\u00bb.vc_custom_1773425828563{margin-bottom: 35px !important;}\u00bb]<\/p>\n<h2 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Deducciones fiscales por tus donativos a la Fundaci\u00f3n Castellnovo<\/span><\/h2>\n<p>[\/vc_column_text][vc_column_text css=\u00bb\u00bb]<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffffff;\">Ley 49\/2002, de 23 de diciembre y Real Decreto-Ley 6\/2023 de 10 de enero de 2024, de r\u00e9gimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.<\/span><\/h4>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbgrid\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbleft\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb z_index=\u00bb\u00bb padding_top=\u00bb120&#8243; padding_bottom=\u00bb50&#8243;][vc_column][vc_column_text css=\u00bb.vc_custom_1773918173924{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-top: 25px !important;padding-right: 20px !important;padding-bottom: 25px !important;padding-left: 20px !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;border-color: #852727 !important;}\u00bb]<\/p>\n<h1 style=\"text-align: center;\">Personas f\u00edsicas (IRPF)<\/h1>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">Deducciones en cuota \u00edntegra\u00a0<span style=\"color: #993300;\"><strong>L\u00edmite 10% de la base liquidable<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbgrid\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbcenter\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb z_index=\u00bb\u00bb padding_top=\u00bb20&#8243; padding_bottom=\u00bb50&#8243;][vc_column width=\u00bb1\/2&#8243;][vc_row_inner row_type=\u00bbrow\u00bb type=\u00bbfull_width\u00bb text_align=\u00bbcenter\u00bb css_animation=\u00bb\u00bb][vc_column_inner][vc_column_text css=\u00bb\u00bb]<\/p>\n<div class=\"et_pb_module et_pb_text et_pb_text_2 et_pb_text_align_left et_pb_bg_layout_light\">\n<div class=\"et_pb_text_inner\">\n<h3 style=\"text-align: center;\"><span style=\"color: #ff9900;\">Hasta 250 \u20ac de donaci\u00f3n<\/span><\/h3>\n<\/div>\n<p>&nbsp;<\/p>\n<\/div>\n<p>[\/vc_column_text][vc_single_image image=\u00bb1018&#8243; img_size=\u00bb280&#215;280&#8243; alignment=\u00bbcenter\u00bb css=\u00bb.vc_custom_1779436228416{margin-bottom: 35px !important;}\u00bb qode_css_animation=\u00bb\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00bb1\/2&#8243;][vc_column_text css=\u00bb\u00bb]<\/p>\n<div class=\"et_pb_module et_pb_text et_pb_text_2 et_pb_text_align_left et_pb_bg_layout_light\">\n<div class=\"et_pb_text_inner\">\n<h3 style=\"text-align: center;\"><span style=\"color: #ff9900;\">Resto de donaciones (hasta 250 \u20ac)<\/span><\/h3>\n<\/div>\n<p>&nbsp;<\/p>\n<\/div>\n<p>[\/vc_column_text][vc_row_inner row_type=\u00bbrow\u00bb type=\u00bbfull_width\u00bb text_align=\u00bbcenter\u00bb css_animation=\u00bb\u00bb][vc_column_inner width=\u00bb1\/2&#8243;][vc_single_image image=\u00bb1019&#8243; img_size=\u00bb300&#215;300&#8243; css=\u00bb.vc_custom_1779436157521{margin-bottom: 35px !important;}\u00bb qode_css_animation=\u00bb\u00bb][\/vc_column_inner][vc_column_inner width=\u00bb1\/2&#8243;][vc_single_image image=\u00bb1020&#8243; img_size=\u00bb300&#215;300&#8243; alignment=\u00bbcenter\u00bb css=\u00bb.vc_custom_1779436169425{margin-bottom: 35px !important;}\u00bb qode_css_animation=\u00bb\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbfull_width\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbleft\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb][vc_column][vc_separator type=\u00bbnormal\u00bb color=\u00bb#962222&#8243; thickness=\u00bb2&#8243;][\/vc_column][\/vc_row][vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbgrid\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbleft\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb z_index=\u00bb\u00bb padding_top=\u00bb50&#8243; padding_bottom=\u00bb45&#8243;][vc_column][vc_column_text css=\u00bb.vc_custom_1773918181652{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-top: 25px !important;padding-right: 20px !important;padding-bottom: 25px !important;padding-left: 20px !important;border-left-style: solid !important;border-right-style: solid !important;border-top-style: solid !important;border-bottom-style: solid !important;border-color: #9A2727 !important;}\u00bb]<\/p>\n<h1 style=\"text-align: center;\">Personas jur\u00eddicas (IS)<\/h1>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">Deducciones en cuota \u00edntegra\u00a0<span style=\"color: #993300;\"><strong>L\u00edmite 15% de la base imponible (si se excede el l\u00edmite se puede aplicar en los 10 ejercicios inmediatos y sucesivos).<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbgrid\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbleft\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb z_index=\u00bb\u00bb padding_bottom=\u00bb50&#8243;][vc_column width=\u00bb1\/2&#8243;][vc_single_image image=\u00bb1022&#8243; img_size=\u00bb300&#215;300&#8243; alignment=\u00bbcenter\u00bb css=\u00bb.vc_custom_1779442478670{margin-bottom: 35px !important;}\u00bb qode_css_animation=\u00bb\u00bb][\/vc_column][vc_column width=\u00bb1\/2&#8243;][vc_single_image image=\u00bb1023&#8243; img_size=\u00bb300&#215;300&#8243; alignment=\u00bbcenter\u00bb css=\u00bb.vc_custom_1779442485155{margin-bottom: 35px !important;}\u00bb qode_css_animation=\u00bb\u00bb][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbgrid\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbcenter\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb padding_top=\u00bb90&#8243; padding_bottom=\u00bb90&#8243; z_index=\u00bb\u00bb background_color=\u00bb#9A2323&#8243;][vc_column][vc_column_text css=\u00bb.vc_custom_1773425828563{margin-bottom: 35px !important;}\u00bb] Deducciones fiscales por tus donativos a la Fundaci\u00f3n Castellnovo [\/vc_column_text][vc_column_text&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"full_width.php","meta":{"footnotes":""},"class_list":["post-692","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalidad de las donaciones - Castellnovo<\/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:\/\/fundacioncastellnovo.org\/index.php\/fiscalidad-de-las-donaciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalidad de las donaciones - Castellnovo\" \/>\n<meta property=\"og:description\" content=\"[vc_row css_animation=\u00bb\u00bb row_type=\u00bbrow\u00bb use_row_as_full_screen_section=\u00bbno\u00bb type=\u00bbgrid\u00bb angled_section=\u00bbno\u00bb text_align=\u00bbcenter\u00bb background_image_as_pattern=\u00bbwithout_pattern\u00bb padding_top=\u00bb90&#8243; 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