{"id":11608,"date":"2021-03-23T16:43:11","date_gmt":"2021-03-23T15:43:11","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=11608"},"modified":"2021-03-24T12:49:42","modified_gmt":"2021-03-24T11:49:42","slug":"circular-el-departament-dejusticia-edita-la-guia-sobre-laplicacio-dingressos-a-les-finalitats-fundacionals","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/circular-el-departament-dejusticia-edita-la-guia-sobre-laplicacio-dingressos-a-les-finalitats-fundacionals\/","title":{"rendered":"PUBLICACIONS. El departament de Just\u00edcia edita la\u00a0&#8216;Guia sobre\u00a0l\u2019aplicaci\u00f3 d&#8217;ingressos a les finalitats fundacionals&#8217;"},"content":{"rendered":"<section  class='av_textblock_section av-kmndz1wb-b0216684166739eafcfb44c466c7c819 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>PUBLICACIONS. El departament de Just\u00edcia edita la\u00a0&#8216;Guia sobre\u00a0l\u2019aplicaci\u00f3 d&#8217;ingressos a les finalitats fundacionals&#8217;<\/h2>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kmndzb1q-615873c0a2488cd00b096e446dc8ccb9\">\n.avia-image-container.av-kmndzb1q-615873c0a2488cd00b096e446dc8ccb9 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-kmndzb1q-615873c0a2488cd00b096e446dc8ccb9 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kmndzb1q-615873c0a2488cd00b096e446dc8ccb9 av-styling- avia-align-center  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-11609 avia-img-lazy-loading-not-11609 avia_image ' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/Fundacions-300x278.jpg\" alt='' title='Fundacions'  height=\"278\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/Fundacions-300x278.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/Fundacions-310x287.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/Fundacions-450x417.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/Fundacions-216x200.jpg 216w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/Fundacions.jpg 687w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/div><\/div>\n<section  class='av_textblock_section av-wucz7c-2a4707ca3b12d5e94b7e421383741dc9 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><b><span data-contrast=\"none\">F<\/span><\/b><b><span data-contrast=\"none\">undacions i associacions d\u2019utilitat p\u00fablica\u00a0<\/span><\/b><span data-contrast=\"none\">s\u00f3n entitats jur\u00eddiques sense afany de lucre que, o b\u00e9 tenen afectat el seu patrimoni i rendiments a la realitzaci\u00f3 d\u2019activitats d\u2019inter\u00e8s general, o b\u00e9 les seves activitats estan destinades a fomentar-lo.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Aquestes entitats disposen de determinats beneficis fiscals, sempre que es compleixin una s\u00e8rie de requisits, entre el que s\u2019inclou\u00a0<\/span><b><span data-contrast=\"none\">destinar almenys el\u00a0<\/span><\/b><b><span data-contrast=\"none\">setanta <\/span><\/b><b><span data-contrast=\"none\">per cent (70%)\u00a0<\/span><\/b><b><span data-contrast=\"none\">dels ingressos nets al compliment de les finalitats fundacionals i associatives<\/span><\/b><span data-contrast=\"none\">, tal i com estableix l\u2019<\/span><span data-contrast=\"none\">article 333-2 del\u00a0<\/span><span data-contrast=\"none\">C<\/span><span data-contrast=\"none\">odi\u00a0<\/span><span data-contrast=\"none\">C<\/span><span data-contrast=\"none\">ivil de Catalunya<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">El compliment<\/span><span data-contrast=\"none\">\u00a0d\u2019aquest requisit s\u2019ha d\u2019incloure en la mem\u00f2ria dels comptes anuals.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">E<\/span><span data-contrast=\"none\">l Departament de Just\u00edcia<\/span><span data-contrast=\"none\">, a trav\u00e9s de la\u00a0<\/span><span data-contrast=\"none\">Direcci\u00f3 General de Dret i d\u2019Entitats Jur\u00eddiques<\/span><span data-contrast=\"none\">,<\/span><span data-contrast=\"none\">\u00a0va publicar\u00a0<\/span><span data-contrast=\"none\">el 19 de mar\u00e7 la\u00a0<\/span><i><span data-contrast=\"auto\">Guia sobre l\u2019aplicaci\u00f3 d\u2019ingressos a les finalitats fundacionals<\/span><\/i><span data-contrast=\"auto\">,<\/span><b><span data-contrast=\"none\">\u00a0<\/span><\/b><span data-contrast=\"none\">especialment destinada a les fundacions inscrites al Registre de fundacions dependent de la Generalitat de Catalunya.<\/span><span data-contrast=\"none\">\u00a0Aix\u00f2, sense perjudici que les associacions declarades d\u2019utilitat p\u00fablica inscrites al Registre de Catalunya l\u2019adapti a la seva idiosincr\u00e0sia.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">At\u00e8s que el compliment d\u2019aquest requeriment mai ha sigut un tema pac\u00edfic, el Departament de <\/span><span data-contrast=\"none\">Just\u00edcia<\/span><span data-contrast=\"none\"> -mitjan\u00e7ant la Direcci\u00f3 General de Dret i d\u2019Entitats Jur\u00eddiques- va crear un grup de treball, en el qual va participar <\/span><span data-contrast=\"none\">la nostra\u00a0<\/span><span data-contrast=\"none\">s\u00f2cia<\/span><span data-contrast=\"none\"> responsable de l&#8217;\u00e0rea legal, Mar\u00eda Jos\u00e9 Moragas,<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">per a l\u2019elaboraci\u00f3 d\u2019aquesta guia, en la qual <\/span><span data-contrast=\"none\">s\u2019exposen el marc metodol\u00f2gic i els diferents criteris d\u2019aplicaci\u00f3, per tal de:\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Establir un seguit de criteris i bones pr\u00e0ctiques que permetin assolir una homogene\u00eftat metodol\u00f2gica.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Reduir els requeriments administratius i les c\u00e0rregues administratives de les entitats.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Incentivar les entitats a revisar la seva tipologia de despeses.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Aix\u00ed, doncs, adjuntem\u00a0 tres documents esperant siguin del seu inter\u00e8s:<\/span><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-kmndjbz8-d660ee63b6a5e1ec53e8fd4b450046ee-wrap avia-button-center  avia-builder-el-3  el_after_av_textblock  el_before_av_button '><a href='http:\/\/justicia.gencat.cat\/web\/.content\/home\/ambits\/dret_i_entitats_juridique\/fundacions\/aplicacio-ingressos\/guia-aplicacio-fundacional.pdf'  class='avia-button av-kmndjbz8-d660ee63b6a5e1ec53e8fd4b450046ee av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\" Guia sobre l\u2019aplicaci\u00f3 d\u2019ingressos a les finalitats fundacionals\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84f' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' > Guia sobre l\u2019aplicaci\u00f3 d\u2019ingressos a les finalitats fundacionals<\/span><\/a><\/div>\n<div  class='avia-button-wrap av-kmndjbz8-4f6a600ed60731350852b718debda035-wrap avia-button-center  avia-builder-el-4  el_after_av_button  el_before_av_button '><a href='http:\/\/justicia.gencat.cat\/web\/.content\/home\/ambits\/dret_i_entitats_juridique\/fundacions\/aplicacio-ingressos\/exemples-aplicacio-fundacional.pdf'  class='avia-button av-kmndjbz8-4f6a600ed60731350852b718debda035 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\" Exemples aplicaci\u00f3 fundacional\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue850' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' > Exemples aplicaci\u00f3 fundacional<\/span><\/a><\/div>\n<div  class='avia-button-wrap av-kmndjbz8-6b4df99b5c7f608eec3626c04abe8bb6-wrap avia-button-center  avia-builder-el-5  el_after_av_button  el_before_av_textblock '><a href='http:\/\/justicia.gencat.cat\/web\/.content\/home\/ambits\/dret_i_entitats_juridique\/fundacions\/aplicacio-ingressos\/plantilla_aplicacio_fundacional_20210309.xltx'  class='avia-button av-kmndjbz8-6b4df99b5c7f608eec3626c04abe8bb6 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\" Excel amb plantilla aplicaci\u00f3 fundacional\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue836' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' > Excel amb plantilla aplicaci\u00f3 fundacional<\/span><\/a><\/div>\n<section  class='av_textblock_section av-kmndk4m9-10403473b2e1de922f8a9e3344c07e64 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"none\">Com sempre, restem a la seva disposici\u00f3 per tal d\u2019atendre qualsevol dubte o aclariment que necessiti.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><i><span data-contrast=\"none\">Mar\u00eda Ardila<\/span><\/i><\/b><i><span data-contrast=\"none\">\u00a0\u00b7 maria.ardila@pich.bnfix.com<\/span><\/i><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><i><span data-contrast=\"none\">Economista \u00b7 \u00e0rea auditoria<\/span><\/i><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><i><span data-contrast=\"none\">Maria Jos\u00e9 Moragas<\/span><\/i><\/b><i><span data-contrast=\"none\">\u00a0\u00b7 mj.moragas@pich.bnfix.com<\/span><\/i><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><i><span data-contrast=\"none\">S\u00f2cia responsable \u00e0rea legal<\/span><\/i><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><i><span data-contrast=\"none\">BNFIX PICH Tax \u00b7 Legal \u00b7 Audit \u00b7\u00a0<\/span><\/i><\/b><b><i><span data-contrast=\"none\">Advisory<\/span><\/i><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>El Departament de Just\u00edcia de la Generalitat ha publicat la\u00a0Guia sobre l\u2019aplicaci\u00f3 d\u2019ingressos a les finalitats fundacionals,\u00a0en la redacci\u00f3 de la qual hem participat. <\/p>\n","protected":false},"author":2,"featured_media":11609,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,332],"tags":[534],"class_list":["post-11608","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-publicaciones-ca","tag-fundacions"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11608","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=11608"}],"version-history":[{"count":5,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11608\/revisions"}],"predecessor-version":[{"id":11615,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11608\/revisions\/11615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/11609"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=11608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=11608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=11608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}