{"id":922449,"date":"2026-10-12T08:00:42","date_gmt":"2026-10-12T06:00:42","guid":{"rendered":"https:\/\/fundesplai.org\/informa-t\/recursos-para-entidades\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\/"},"modified":"2026-10-19T12:16:31","modified_gmt":"2026-10-19T10:16:31","slug":"donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades","status":"publish","type":"post","link":"https:\/\/fundesplai.org\/es\/informa-t\/recursos-para-entidades\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\/","title":{"rendered":"Donaciones y convenios de colaboraci\u00f3n: \u00bfqu\u00e9 obligaciones fiscales tienen las entidades?"},"content":{"rendered":"<p>Las asociaciones y fundaciones que reciben aportaciones econ\u00f3micas o colaboraciones empresariales deben conocer los requisitos fiscales de cada modalidad de mecenazgo. Acreditar correctamente las donaciones y presentar las declaraciones correspondientes es esencial para cumplir con la normativa. En caso de dudas puedes contactar con nuestro servicio econ\u00f3mico. Las donaciones y los convenios de colaboraci\u00f3n empresarial son dos v\u00edas de financiaci\u00f3n para las organizaciones sin \u00e1nimo de lucro. Aunque ambas permiten apoyar las actividades del tercer sector, tienen caracter\u00edsticas diferentes y no comparten las mismas obligaciones fiscales. La Ley 49\/2002, que regula el r\u00e9gimen fiscal de las entidades sin fines lucrativos&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\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\/\" 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":922451,"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-922449","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>Donaciones y convenios de colaboraci\u00f3n: \u00bfqu\u00e9 obligaciones fiscales tienen las entidades? - 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=\"Donaciones y convenios de colaboraci\u00f3n: \u00bfqu\u00e9 obligaciones fiscales tienen las entidades? - 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\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\/\" \/>\n<meta property=\"og:site_name\" content=\"Fundesplai\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-12T06:00:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-19T10:16:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fundesplai.org\/wp-content\/uploads\/2026\/10\/kid-earning-money-future-scaled-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1282\" \/>\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\\\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fundesplai.org\\\/es\\\/informa-t\\\/recursos-para-entidades\\\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Donaciones y convenios de colaboraci\u00f3n: \u00bfqu\u00e9 obligaciones fiscales tienen las entidades?\",\"datePublished\":\"2026-10-12T06:00:42+00:00\",\"dateModified\":\"2026-10-19T10:16:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fundesplai.org\\\/es\\\/informa-t\\\/recursos-para-entidades\\\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\\\/\"},\"wordCount\":125,\"image\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/economico\\\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fundesplai.org\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kid-earning-money-future-scaled-3.jpg\",\"articleSection\":[\"Recursos para entidades\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fundesplai.org\\\/es\\\/informa-t\\\/recursos-para-entidades\\\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\\\/\",\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/economico\\\/donaciones-y-convenios-de-colaboracion-que-obligaciones-fiscales-tienen-las-entidades\\\/\",\"name\":\"Donaciones y convenios de colaboraci\u00f3n: \u00bfqu\u00e9 obligaciones fiscales tienen las entidades? 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