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{"id":4287,"date":"2019-06-06T15:53:52","date_gmt":"2019-06-06T15:53:52","guid":{"rendered":"http:\/\/fundacionagrega.cl\/ate-4\/"},"modified":"2022-08-23T13:06:04","modified_gmt":"2022-08-23T13:06:04","slug":"ley-de-donaciones-para-fines-sociales-19-885","status":"publish","type":"page","link":"https:\/\/fundacionagrega.cl\/ley-de-donaciones-para-fines-sociales-19-885\/","title":{"rendered":"Ley Donataria 19.885"},"content":{"rendered":"\t\t
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\u00bfQu\u00e9 es la Ley de Donaciones para Fines Sociales (N\u00b0 19.885)?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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La Ley otorga beneficios tributarios<\/b> a empresas o personas naturales que donan dinero para financiar proyectos<\/b> dirigidos a personas en situaci\u00f3n de pobreza<\/b> y\/o de discapacidad.<\/h3>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Beneficios Tributarios
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EMPRESAS<\/span><\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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PERSONAS NATURALES
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Contribuyentes del impuesto de Primera Categor\u00eda de la Ley de la Renta, que declaren su renta efectiva sobre la base de contabilidad completa y que no sean empresas del Estado o en las que \u00e9ste o sus Fundaciones participen:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Profesionales independientes contribuyentes del Impuesto Global Complementario que tributan sobre base de gasto efectivo:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Donaciones hasta 1.000 UTM<\/span><\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Donaciones sobre 1.000 UTM<\/span><\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Donaciones<\/span><\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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  • * Derecho a cr\u00e9dito contra impuestos por el equivalente al 50% del monto de la donaci\u00f3n.<\/em><\/li>\n \t
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    • * Derecho a cr\u00e9dito contra impuestos por el equivalente al 35% del monto de la donaci\u00f3n.<\/em><\/li>\n \t
    • * Derecho a considerar como gasto el restante 65%.<\/em><\/li>\n<\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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      • * Rebaja del 50% de la donaci\u00f3n como beneficio tributario.<\/em><\/li>\n<\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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        Nuestros Proyectos<\/span>
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        Fundaci\u00f3n Agrega a\u00fana esfuerzos con el mundo p\u00fablico-privado para resolver problemas comunitarios reales, instalando a la educaci\u00f3n como medio para la superaci\u00f3n de la pobreza y progreso social. Para lograr esto, Fundaci\u00f3n Agrega se encuentra inscrita en el Registro de Donatarios<\/strong> y cuenta con una serie de proyectos en proceso de validaci\u00f3n en el Banco de Proyectos Sociales del Ministerio de Desarrollo Social, aptos para ser financiados mediante la Ley de Donaciones para Fines Sociales N\u00b0 19.885:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tEn Escuelas vulnerables de Chile:<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tEducaci\u00f3n Vial<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPrevenci\u00f3n de Accidentes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tEducacion Financiera<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tSalud Preventiva<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tInsercion Laboral y Discapacidad<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          \u00bfPor qu\u00e9 donar en Fundaci\u00f3n Agrega?<\/span>
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          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPara resolver problemas sociales concretos<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPara disminuir la brecha social<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPara entregar mejores oportunidades de aprendizaje<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPara enriquecer el curr\u00edculo escolar<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
            \n\t\t\t\t
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            <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            \u00bfQu\u00e9 es la Ley de Donaciones para Fines Sociales (N\u00b0 19.885)? La Ley otorga beneficios tributarios a empresas o personas naturales que donan dinero para financiar […]<\/p>\n","protected":false},"author":5,"featured_media":5695,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/pages\/4287"}],"collection":[{"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/comments?post=4287"}],"version-history":[{"count":61,"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/pages\/4287\/revisions"}],"predecessor-version":[{"id":5955,"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/pages\/4287\/revisions\/5955"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/media\/5695"}],"wp:attachment":[{"href":"https:\/\/fundacionagrega.cl\/wp-json\/wp\/v2\/media?parent=4287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}