{"id":922444,"date":"2026-10-15T07:00:41","date_gmt":"2026-10-15T05:00:41","guid":{"rendered":"https:\/\/fundesplai.org\/informa-t\/recursos-para-entidades\/como-funciona-el-iva-en-una-asociacion-o-fundacion\/"},"modified":"2026-10-19T12:16:24","modified_gmt":"2026-10-19T10:16:24","slug":"como-funciona-el-iva-en-una-asociacion-o-fundacion","status":"publish","type":"post","link":"https:\/\/fundesplai.org\/es\/informa-t\/recursos-para-entidades\/como-funciona-el-iva-en-una-asociacion-o-fundacion\/","title":{"rendered":"C\u00f3mo funciona el IVA en una asociaci\u00f3n o fundaci\u00f3n?"},"content":{"rendered":"<p>Las organizaciones sin \u00e1nimo de lucro deben tener en cuenta el Impuesto sobre el Valor A\u00f1adido (IVA) cuando desarrollan actividades econ\u00f3micas. Conocer qu\u00e9 operaciones est\u00e1n exentas, cu\u00e1ndo hay que presentar declaraciones y en qu\u00e9 casos se puede deducir el impuesto es fundamental para gestionar correctamente la fiscalidad de la entidad. En caso de dudas puedes contactar con nuestro servicio econ\u00f3mico. Una asociaci\u00f3n o fundaci\u00f3n puede tener obligaciones relacionadas con el Impuesto sobre el Valor A\u00f1adido (IVA) aunque no tenga fines lucrativos. Para saber si debe aplicar este impuesto, hay que analizar los bienes que vende, los servicios que presta y&hellip;<\/p>\n<p class=\"planet-fundesplai-llegeix-mes-wrapper et_pb_module et_pb_button_module_wrapper\"><a href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/economico\/como-funciona-el-iva-en-una-asociacion-o-fundacion\/\" class=\"et_pb_button planet-fundesplai-llegeix-mes\">Lee m\u00e1s en el blog<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Descubre c\u00f3mo funciona el IVA en asociaciones y fundaciones, qu\u00e9 actividades pueden estar exentas y cu\u00e1ndo hay que presentar los modelos 303 y 390.<\/p>\n","protected":false},"author":0,"featured_media":922447,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":"","_members_access_role":[],"_members_access_error":"","_ppma_block_editor_authors":""},"categories":[997],"tags":[],"ppma_author":[],"class_list":["post-922444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-recursos-para-entidades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00f3mo funciona el IVA en una asociaci\u00f3n o fundaci\u00f3n? - Fundesplai<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f3mo funciona el IVA en una asociaci\u00f3n o fundaci\u00f3n? - Fundesplai\" \/>\n<meta property=\"og:description\" content=\"Descubre c\u00f3mo funciona el IVA en asociaciones y fundaciones, qu\u00e9 actividades pueden estar exentas y cu\u00e1ndo hay que presentar los modelos 303 y 390.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/economico\/como-funciona-el-iva-en-una-asociacion-o-fundacion\/\" \/>\n<meta property=\"og:site_name\" content=\"Fundesplai\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-15T05:00:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-19T10:16:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fundesplai.org\/wp-content\/uploads\/2026\/10\/calculator-money-pencil-closeup-blurred-background-1-scaled-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/economico\\\/como-funciona-el-iva-en-una-asociacion-o-fundacion\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fundesplai.org\\\/es\\\/informa-t\\\/recursos-para-entidades\\\/como-funciona-el-iva-en-una-asociacion-o-fundacion\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"C\u00f3mo funciona el IVA en una asociaci\u00f3n o fundaci\u00f3n?\",\"datePublished\":\"2026-10-15T05:00:41+00:00\",\"dateModified\":\"2026-10-19T10:16:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fundesplai.org\\\/es\\\/informa-t\\\/recursos-para-entidades\\\/como-funciona-el-iva-en-una-asociacion-o-fundacion\\\/\"},\"wordCount\":127,\"image\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/economico\\\/como-funciona-el-iva-en-una-asociacion-o-fundacion\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fundesplai.org\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/calculator-money-pencil-closeup-blurred-background-1-scaled-3.jpg\",\"articleSection\":[\"Recursos para entidades\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fundesplai.org\\\/es\\\/informa-t\\\/recursos-para-entidades\\\/como-funciona-el-iva-en-una-asociacion-o-fundacion\\\/\",\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/economico\\\/como-funciona-el-iva-en-una-asociacion-o-fundacion\\\/\",\"name\":\"C\u00f3mo funciona el IVA en una asociaci\u00f3n o fundaci\u00f3n? 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