Arte Cultura y Mecenazgo. Normativa. Ejemplos prácticos . Spanish laws for donations of works of art. Website of the Ministry of Culture
Hay veces que la donación de un bien, una/s fotografías es una opereación que merece la pena estudiarse de acuerdo con la normativa vigente.
Bien sea en crowfunding para la compra de una obra para un museo ( caso reciente de un cuadro para el Museo Sorolla) o como opción personal para donar beneficiándonos de la ley de Mecenazgo. Que no es que sea una maravilla pero es mejor que nada.
Ministerio de Educación Cultura y Deporte
Qué es el Mecenazgo
La RAE define el mecenazgo como la “protección o ayuda dispensadas a una actividad cultural, artística o científica”.
Aportaciones
¿Qué aportaciones pueden hacerse?
- Donativos y donaciones dinerarios, de bienes o de derechos.
- Cuotas de afiliación a asociaciones que no se correspondan con el derecho a percibir una prestación presente o futura.
- La constitución de un derecho real de usufructo sobre bienes, derechos o valores, realizada sin contraprestación.
- Donativos o donaciones de bienes que formen parte del Patrimonio Histórico Español, que estén inscritos en el registro de BIC o Inventario General.
- Donativos o donaciones de bienes culturales de calidad garantizada en favor de entidades que persigan entre sus fines la realización de actividades museísticas y el fomento y difusión del patrimonio histórico artístico.
En fotografía pienso que el concepto más facil de alcanzarse es el último
Pues bien, los efectos sobre el irpf son.
Efectos prácticos en IRPF
¿En qué se traducen a efectos prácticos las donaciones?
Si una persona física dona 150 euros a una entidad no lucrativa que está entre las posibles receptoras de mecenazgo:
- El contribuyente se deduce 112,5 euros (el 75% de la cuota) en su IRPF.
- Es decir, el coste de una donación de 150 euros es realmente de 37,5 euros. Por tanto, la entidad elegida recibe 150 euros, de los cuales 37,5 vienen del donante y 112,5 son una subvención indirecta de Hacienda.
Si dona 500 euros:
- De los primeros 150 euros se deduce el 75%, por lo que el contribuyente recupera 112,5 euros.
- De los restantes 350 euros se deduce el 30%, por lo que el contribuyente recupera 105 euros.
- Por tanto, en total el contribuyente recupera 217,5 euros.
Si dona 500 euros y se trata de una donación fidelizada:
- De los primeros 150 euros se deduce el 75%, por lo que el contribuyente recupera 112,5 euros.
- De los restantes 350 euros se deduce el 35%, por lo que el contribuyente recupera 122,5 euros.
- Por lo tanto, el contribuyente recupera un total de 235 euros.
Si dona 500 euros a una actividad prioritaria de mecenazgo y existe fidelización en la donación:
- De los primeros 150 euros se deduce el 80% (el porcentaje habitual aumenta un 5%), por lo que el contribuyente recupera 120 euros.
- De los restantes 350 euros se deduce el 40% (el 30% habitual aumenta un 5% por fidelidad en la donación y otro 5% por tratarse de actividad prioritaria de mecenazgo), por lo que el contribuyente recupera 140 euros.
- Por lo tanto, el contribuyente recupera un total de 260 euros
En ( google translate)
There are times when the donation of a good, one / s photographs is an
opereation that deserves to be studied in accordance with current
regulations.
Whether in crowfunding for the purchase of a work for a museum (recent case of a painting for the Sorolla Museum) or as a personal option to donate benefitting from the law of patronage. That is not that it is wonderful but it is better than nothing.
Ministry of Education, Culture and SportsWhat is patronage
The RAE defines patronage as the "protection or aid dispensed to a cultural, artistic or scientific activity".
ContributionsWhat contributions can be made?
Donations and donations of money, goods or rights.
Membership fees to associations that do not correspond to the right to receive a present or future benefit.
The constitution of a real right of usufruct over goods, rights or values, made without consideration.
Donations or donations of goods that are part of the Spanish Historical Heritage, which are registered in the BIC or General Inventory.
Donations or donations of cultural goods of guaranteed quality in favor of entities that pursue among their purposes the realization of museum activities and the promotion and dissemination of historical artistic heritage.
In photography I think the easiest concept to achieve is the last one
Well, the effects on the irpf are.
Practical effects in IRPF
In what ways are donations translated for practical purposes?
If a natural person donates 150 euros to a non-profit entity that is among the possible recipients of patronage:
The taxpayer deducts 112.5 euros (75% of the quota) in his IRPF.
That is, the cost of a donation of 150 euros is really 37.5 euros. Therefore, the chosen entity receives 150 euros, of which 37.5 are from the donor and 112.5 are an indirect subsidy from the Treasury.
If you donate 500 euros:
Of the first 150 euros is deducted 75%, so the taxpayer recovers 112.5 euros.
Of the remaining 350 euros is deducted 30%, so the taxpayer recovers 105 euros.
Therefore, in total the taxpayer recovers 217.5 euros.
If you donate 500 euros and it is a loyal donation:
Of the first 150 euros is deducted 75%, so the taxpayer recovers 112.5 euros.
Of the remaining 350 euros is deducted 35%, so the taxpayer recovers 122.5 euros.
Therefore, the taxpayer recovers a total of 235 euros.
If you donate 500 euros to a priority patronage activity and there is loyalty in the donation:
From the first 150 euros is deducted 80% (the usual percentage increases by 5%), so the taxpayer recovers 120 euros.
Of the remaining 350 euros is deducted 40% (the usual 30% increases by 5% for loyalty in the donation and another 5% for being a priority activity of patronage), so the taxpayer recovers 140 euros.
Therefore, the taxpayer recovers a total of 260 euros
Whether in crowfunding for the purchase of a work for a museum (recent case of a painting for the Sorolla Museum) or as a personal option to donate benefitting from the law of patronage. That is not that it is wonderful but it is better than nothing.
Ministry of Education, Culture and SportsWhat is patronage
The RAE defines patronage as the "protection or aid dispensed to a cultural, artistic or scientific activity".
ContributionsWhat contributions can be made?
Donations and donations of money, goods or rights.
Membership fees to associations that do not correspond to the right to receive a present or future benefit.
The constitution of a real right of usufruct over goods, rights or values, made without consideration.
Donations or donations of goods that are part of the Spanish Historical Heritage, which are registered in the BIC or General Inventory.
Donations or donations of cultural goods of guaranteed quality in favor of entities that pursue among their purposes the realization of museum activities and the promotion and dissemination of historical artistic heritage.
In photography I think the easiest concept to achieve is the last one
Well, the effects on the irpf are.
Practical effects in IRPF
In what ways are donations translated for practical purposes?
If a natural person donates 150 euros to a non-profit entity that is among the possible recipients of patronage:
The taxpayer deducts 112.5 euros (75% of the quota) in his IRPF.
That is, the cost of a donation of 150 euros is really 37.5 euros. Therefore, the chosen entity receives 150 euros, of which 37.5 are from the donor and 112.5 are an indirect subsidy from the Treasury.
If you donate 500 euros:
Of the first 150 euros is deducted 75%, so the taxpayer recovers 112.5 euros.
Of the remaining 350 euros is deducted 30%, so the taxpayer recovers 105 euros.
Therefore, in total the taxpayer recovers 217.5 euros.
If you donate 500 euros and it is a loyal donation:
Of the first 150 euros is deducted 75%, so the taxpayer recovers 112.5 euros.
Of the remaining 350 euros is deducted 35%, so the taxpayer recovers 122.5 euros.
Therefore, the taxpayer recovers a total of 235 euros.
If you donate 500 euros to a priority patronage activity and there is loyalty in the donation:
From the first 150 euros is deducted 80% (the usual percentage increases by 5%), so the taxpayer recovers 120 euros.
Of the remaining 350 euros is deducted 40% (the usual 30% increases by 5% for loyalty in the donation and another 5% for being a priority activity of patronage), so the taxpayer recovers 140 euros.
Therefore, the taxpayer recovers a total of 260 euros