{"id":5766,"date":"2024-02-05T13:56:13","date_gmt":"2024-02-05T12:56:13","guid":{"rendered":"https:\/\/www.fundaciontajamar.es\/fiscalidad-2\/"},"modified":"2024-03-20T13:18:41","modified_gmt":"2024-03-20T12:18:41","slug":"taxation","status":"publish","type":"page","link":"https:\/\/www.fundaciontajamar.es\/en\/taxation\/","title":{"rendered":"Taxation"},"content":{"rendered":"[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.24.0″ _module_preset=”default” custom_margin=”||||false|true” custom_padding=”0px||0px|50px|true|false” custom_padding_tablet=”|30px||30px|false|true” custom_padding_phone=”|0px||0px|false|true” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” _builder_version=”4.24.0″ _module_preset=”default” width=”100%” max_width=”2560px” custom_padding=”0px||0px||true|true” animation_style=”slide” animation_direction=”top” animation_intensity_slide=”7%” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.24.0″ _module_preset=”default” custom_padding=”30px|50px||50px|false|true” custom_padding_tablet=”|30px|20px|30px|false|true” custom_padding_phone=”|30px||30px|false|true” custom_padding_last_edited=”on|phone” custom_css_main_element=”margin: auto 0;” global_colors_info=”{}”][et_pb_text _builder_version=”4.24.2″ _module_preset=”default” header_font=”Montserrat|300|||||||” header_text_align=”left” header_text_color=”gcid-d66ff183-52e6-4c90-9226-51baf84bab1b” header_font_size=”70px” header_line_height=”1.2em” header_font_size_tablet=”50px” header_font_size_phone=”50px” header_font_size_last_edited=”on|phone” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22header_text_color%22%93}”]\n

Taxation<\/h1>\n[\/et_pb_text][et_pb_text _builder_version=”4.24.2″ _module_preset=”default” header_font=”Rokkitt||||||||” header_text_color=”gcid-d66ff183-52e6-4c90-9226-51baf84bab1b” header_font_size=”25px” header_2_font=”Montserrat|300|||||||” header_2_text_align=”left” header_2_text_color=”#000000″ header_2_font_size=”28px” header_2_line_height=”1.2em” custom_margin=”||10px||false|false” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22header_text_color%22%93}”]\n

REF. LEY 49\/02 of December 23<\/h1>\n

Tajamar Foundation<\/h2>\n[\/et_pb_text][et_pb_text _builder_version=”4.24.0″ _module_preset=”default” header_font=”Rokkitt||||||||” header_text_color=”gcid-d66ff183-52e6-4c90-9226-51baf84bab1b” header_font_size=”25px” header_2_font=”Montserrat|300|||||||” header_2_text_align=”left” header_2_text_color=”#000000″ header_2_font_size=”18px” header_2_line_height=”1.4em” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22header_text_color%22%93}”]\n

La Fundaci\u00f3n Tajamar es una entidad sin fines lucrativos acogida al r\u00e9gimen fiscal de la ley 49\/02, de 23 de diciembre, de r\u00e9gimen fiscal de las Entidades sin Fines Lucrativos y de los Incentivos Fiscales al Mecenazgo. Tambi\u00e9n estamos acogidos a la ley 1\/98 de 2 de Marzo de la Comunidad de Madrid, lo que permite un 15% adicional de desgravaci\u00f3n como dice en el art\u00edculo 5 de la Ley 6\/2018, de 19 de diciembre de Medidas Fiscales de la Comunidad de Madrid, por la que se modifica el Texto Refundido de las Disposiciones Legales de la Comunidad de Madrid en materia de tributos cedidos por el Estado, aprobado por Decreto Legislativo 1\/2010, de 21 de octubre.<\/h2>\n[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.24.0″ _module_preset=”default” background_image=”https:\/\/www.fundaciontajamar.es\/wp-content\/uploads\/2019\/01\/tajamar-en-la-educacion-hay-que-dar-el-corazon-y-la-vida.jpg” custom_padding=”||||true|false” custom_css_main_element=”display: flex;||flex-direction: column-reverse;||” global_colors_info=”{}”][et_pb_divider show_divider=”off” _builder_version=”4.24.0″ _module_preset=”default” custom_padding=”30vh||30vh||true|false” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.24.0″ _module_preset=”default” background_color=”gcid-985ef0c2-c36f-4272-9ae6-970c30f95174″ custom_padding=”10px||||false|false” da_disable_devices=”off|off|off” global_colors_info=”{%22gcid-985ef0c2-c36f-4272-9ae6-970c30f95174%22:%91%22background_color%22%93}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row _builder_version=”4.24.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.24.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.24.2″ _module_preset=”default” text_text_color=”#000000″ header_font=”Rokkitt||||||||” header_text_color=”gcid-d66ff183-52e6-4c90-9226-51baf84bab1b” header_font_size=”25px” header_2_font=”Montserrat|300|||||||” header_2_text_align=”center” header_2_text_color=”#000000″ header_2_font_size=”28px” header_2_line_height=”1.2em” custom_margin=”||10px||false|false” locked=”off” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22header_text_color%22%93}”]\n

Table of deductions<\/h2>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” _builder_version=”4.24.0″ _module_preset=”default” background_color=”gcid-d66ff183-52e6-4c90-9226-51baf84bab1b” custom_padding=”||||false|false” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22background_color%22%93}”][et_pb_column type=”4_4″ _builder_version=”4.24.0″ _module_preset=”default” background_enable_color=”off” custom_padding=”||||true|true” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22background_color%22%93}”][et_pb_text _builder_version=”4.24.2″ _module_preset=”default” text_text_color=”#FFFFFF” header_font=”Montserrat||||||||” header_text_color=”#FFFFFF” header_font_size=”18px” header_2_font=”Montserrat|300|||||||” header_2_text_color=”#FFFFFF” header_2_font_size=”20px” header_3_text_color=”#FFFFFF” background_enable_color=”off” custom_css_main_element=”overflow: auto;” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22background_color%22%93}”]\n\n\n\n\n\n\n\n\n\n
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INDIVIDUALS<\/h1>\n

(IRPF)<\/h1>\n<\/td>\n

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DONATION<\/h1>\n<\/td>\n

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DEDUCTIONS<\/h1>\n<\/td>\n<\/tr>\n

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Up to \u20ac250 donation to one or more entities during the fiscal year<\/h2>\n<\/td>\n

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80%<\/h2>\n<\/td>\n<\/tr>\n

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* For Foundations registered in the Registry of Foundations of the Community of Madrid.<\/h2>\n<\/td>\n

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15% additional<\/h2>\n<\/td>\n<\/tr>\n

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Other donations from 250\u20ac and above<\/h2>\n<\/td>\n

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General rule<\/h2>\n<\/td>\n

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40%<\/h2>\n<\/td>\n<\/tr>\n

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If at least \u20ac250 has been paid during the fiscal year and if the same amount has been donated in the two previous fiscal years.<\/h2>\n<\/td>\n

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45%<\/h2>\n<\/td>\n<\/tr>\n

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LEGAL ENTITIES<\/h1>\n<\/td>\n

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If in the previous two fiscal years the donation has NOT been made to the same entity<\/h2>\n<\/td>\n

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40%<\/h2>\n<\/td>\n<\/tr>\n

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If in the previous two fiscal years YES donations have been made to the same entity<\/h2>\n<\/td>\n

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45%<\/h2>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.24.0″ _module_preset=”default” custom_margin=”||||false|false” custom_padding=”0px||0px||true|false” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” _builder_version=”4.24.0″ _module_preset=”default” width=”100%” max_width=”2560px” custom_padding=”0px||0px||true|false” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.24.0″ _module_preset=”default” background_color=”rgba(12,113,195,0.4)” use_background_color_gradient=”on” background_color_gradient_type=”circular” background_color_gradient_stops=”#f5f5f7 0%|rgba(81,109,151,0.82) 79%|#26497e 100%” background_image=”https:\/\/www.fundaciontajamar.es\/wp-content\/uploads\/2023\/06\/Concierto-2023_1-scaled.jpg” background_blend=”multiply” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22background_color_gradient_stops%22%93,%22gcid-985ef0c2-c36f-4272-9ae6-970c30f95174%22:%91%22background_color_gradient_stops%22%93}”][et_pb_divider show_divider=”off” _builder_version=”4.24.0″ _module_preset=”default” custom_padding=”40vh||40vh||true|false” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.24.0″ _module_preset=”default” background_color=”gcid-d66ff183-52e6-4c90-9226-51baf84bab1b” custom_padding=”100px|100px|100px|100px|true|true” custom_padding_tablet=”|30px||30px|true|true” custom_padding_phone=”|30px||30px|true|true” custom_padding_last_edited=”on|phone” global_colors_info=”{%22gcid-d66ff183-52e6-4c90-9226-51baf84bab1b%22:%91%22background_color%22%93}”][et_pb_text _builder_version=”4.24.2″ _module_preset=”default” header_font=”Rokkitt||||||||” header_text_color=”#FFFFFF” custom_margin=”||30px||false|false” global_colors_info=”{}”]\n

Contact with us<\/h1>\n[\/et_pb_text][et_pb_text _builder_version=”4.24.2″ _module_preset=”default” text_text_color=”#FFFFFF” header_font=”Montserrat|300|||||||” header_text_align=”left” header_text_color=”#FFFFFF” header_font_size=”40px” header_2_font=”Montserrat||||||||” header_2_text_align=”center” header_2_font_size=”30px” custom_margin=”||20px||false|false” animation_style=”slide” animation_direction=”top” animation_duration=”1100ms” animation_intensity_slide=”3%” locked=”off” global_colors_info=”{}”]\n

Don’t hesitate.
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