{"id":182690,"date":"2025-03-17T06:00:00","date_gmt":"2025-03-17T05:00:00","guid":{"rendered":"https:\/\/staging.fundacioncarf.org\/como-desgravan-los-distintos-tipos-de-donaciones\/"},"modified":"2025-06-04T18:21:14","modified_gmt":"2025-06-04T16:21:14","slug":"como-desgravan-los-distintos-tipos-de-donaciones","status":"publish","type":"post","link":"https:\/\/fundacioncarf.org\/vi\/como-desgravan-los-distintos-tipos-de-donaciones\/","title":{"rendered":"C\u00e1c lo\u1ea1i h\u00ecnh quy\u00ean g\u00f3p kh\u00e1c nhau \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<div class=\"et_pb_section et_pb_section_4 et_section_regular\">\n<div class=\"et_pb_row et_pb_row_35\">\n<h3 class=\"et_pb_column et_pb_column_1_5 et_pb_column_99  et_pb_css_mix_blend_mode_passthrough et_pb_column_empty\"><span style=\"color: revert; font-size: revert; font-weight: revert;\">Thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn nh\u01b0 Qu\u1ef9 CARF.<\/span><\/h3>\n<\/div>\n<div class=\"et_pb_row et_pb_row_36\">\n<div class=\"et_pb_column et_pb_column_3_5 et_pb_column_103  et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_module et_pb_text et_pb_text_34  et_pb_text_align_left et_pb_bg_layout_light\">\n<div class=\"et_pb_text_inner\">\n<p>C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00f4ng ty ho\u1eb7c c\u00e1 nh\u00e2n cho m\u1ed9t qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch v\u1ec1 thu\u1ebf th\u00f4ng qua vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf. <strong>thu\u1ebf doanh nghi\u1ec7p<\/strong> nh\u01b0 trong <strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (IRPF).<\/strong><\/p>\n<p>Kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb n\u00e0y l\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3 d\u00e0nh cho c\u00e1c hi\u1ec7p h\u1ed9i ho\u1eb7c t\u1ed5 ch\u1ee9c nh\u01b0 Qu\u1ef9 CARF, \u0111\u01b0\u1ee3c tuy\u00ean b\u1ed1 l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 v\u00ec l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng, \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt 49\/2002 v\u1ec1 ch\u1ebf \u0111\u1ed9 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng t\u00e0i tr\u1ee3.<\/p>\n<h3>Nh\u1eefng kho\u1ea3n quy\u00ean g\u00f3p n\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf?<\/h3>\n<p>Theo \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt 49\/2002 v\u1ec1 c\u00e1c \u01b0u \u0111\u00e3i cho ho\u1ea1t \u0111\u1ed9ng b\u1ea3o tr\u1ee3, li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p v\u00e0 \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p v\u00e0 \u0111\u00f3ng g\u00f3p kh\u00f4ng th\u1ec3 thu h\u1ed3i, v\u00f4 \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt B\u1ea3o tr\u1ee3 s\u1ebd cho ph\u00e9p ng\u01b0\u1eddi quy\u00ean g\u00f3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh trong lu\u1eadt. C\u00e1c kho\u1ea3n quy\u00ean g\u00f3p v\u00e0 \u0111\u00f3ng g\u00f3p n\u00e0y c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n m\u1eb7t, hi\u1ec7n v\u1eadt, ho\u1eb7c d\u01b0\u1edbi h\u00ecnh th\u1ee9c quy\u1ec1n l\u1ee3i, ho\u1eb7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua ph\u00ed th\u00e0nh vi\u00ean, mi\u1ec5n l\u00e0 ch\u00fang kh\u00f4ng cho ph\u00e9p ng\u01b0\u1eddi quy\u00ean g\u00f3p nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5 hi\u1ec7n t\u1ea1i ho\u1eb7c t\u01b0\u01a1ng lai. C\u00e1c lo\u1ea1i h\u00ecnh quy\u00ean g\u00f3p kh\u00e1c nhau cho c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Quy\u00ean g\u00f3p m\u1ed9t l\u1ea7n:<\/strong> \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 ho\u1eb7c m\u1ed9t chi\u1ebfn d\u1ecbch <em>g\u00e2y qu\u1ef9<\/em> C\u1ee5 th\u1ec3. V\u00ed d\u1ee5: <strong><a href=\"https:\/\/fundacioncarf.org\/dona-carf\/vasos-sagrados\/\">T\u1eb7ng c\u00e1c chi\u1ebfc c\u1ed1c th\u00e1nh<\/a><\/strong>, B\u1eb1ng c\u00e1ch y\u00eau c\u1ea7u quy\u00ean g\u00f3p 600 euro, b\u1ea1n \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ed9t ch\u1ee7ng sinh s\u1eafp \u0111\u01b0\u1ee3c th\u1ee5 phong s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t ba l\u00f4 \u0111\u1ef1ng c\u00e1c v\u1eadt d\u1ee5ng th\u00e1nh \u0111\u1ec3 c\u1eed h\u00e0nh c\u00e1c b\u00ed t\u00edch \u1edf b\u1ea5t c\u1ee9 n\u01a1i n\u00e0o anh \u1ea5y \u0111\u1ebfn.<\/li>\n<li><strong>Quy\u00ean g\u00f3p th\u01b0\u1eddng xuy\u00ean:<\/strong> Cam k\u1ebft h\u1ee3p t\u00e1c v\u1edbi qu\u1ef9 b\u1eb1ng c\u00e1ch quy\u00ean g\u00f3p m\u1ed9t kho\u1ea3n ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh theo t\u1ea7n su\u1ea5t c\u1ee5 th\u1ec3. Trong ch\u00fang t\u00f4i <strong>m\u1eabu \u0111\u01a1n quy\u00ean g\u00f3p tr\u1ef1c tuy\u1ebfn<\/strong> B\u1ea1n c\u00f3 th\u1ec3 ch\u1ecdn s\u1ed1 ti\u1ec1n mu\u1ed1n \u0111\u00f3ng g\u00f3p v\u00e0 t\u1ea7n su\u1ea5t \u0111\u00f3ng g\u00f3p theo \u00fd mu\u1ed1n.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"et_pb_row et_pb_row_37\">\n<div class=\"et_pb_column et_pb_column_3_5 et_pb_column_106  et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_module et_pb_blurb et_pb_blurb_10 et_clickable  et_pb_text_align_left  et_pb_blurb_position_left et_pb_bg_layout_dark\">\n<div class=\"et_pb_blurb_content\">\u00a0<\/div>\n<\/div>\n<div class=\"et_pb_module et_pb_image et_pb_image_10\">\n<p><span class=\"et_pb_image_wrap\"><img decoding=\"async\" class=\"wp-image-163906\" title=\"kho\u1ea3n quy\u00ean g\u00f3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf-2\" src=\"https:\/\/fundacioncarf.org\/wp-content\/uploads\/2023\/05\/desgravar-donaciones-2.jpg\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 720px, 100vw\" srcset=\"https:\/\/fundacioncarf.org\/wp-content\/uploads\/2023\/05\/desgravar-donaciones-2.jpg 720w, https:\/\/fundacioncarf.org\/wp-content\/uploads\/2023\/05\/desgravar-donaciones-2.jpg 480w\" alt=\"vasos sagrados\" \/><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"et_pb_row et_pb_row_38\">\n<div class=\"et_pb_column et_pb_column_3_5 et_pb_column_109  et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_module et_pb_text et_pb_text_35  et_pb_text_align_left et_pb_bg_layout_light\">\n<div class=\"et_pb_text_inner\">\n<h3>\u01afu \u0111\u00e3i thu\u1ebf khi kh\u1ea5u tr\u1eeb kho\u1ea3n h\u1ed7 tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt<\/h3>\n<p>Li\u1ec7u c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p hi\u1ec7n v\u1eadt c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng? Quy\u00ean g\u00f3p hi\u1ec7n v\u1eadt l\u00e0 nh\u1eefng kho\u1ea3n quy\u00ean g\u00f3p m\u00e0 thay v\u00ec \u0111\u00f3ng g\u00f3p ti\u1ec1n m\u1eb7t, ng\u01b0\u1eddi quy\u00ean g\u00f3p \u0111\u00f3ng g\u00f3p hi\u1ec7n v\u1eadt. H\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p, \u0111\u00f3 l\u00e0 nh\u1eefng v\u1eadt ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb m\u00e0 ng\u01b0\u1eddi quy\u00ean g\u00f3p bi\u1ebft r\u1eb1ng h\u1ecd s\u1ebd kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng th\u00edch, v\u00e0 tin r\u1eb1ng ch\u00fang s\u1ebd h\u1eefu \u00edch h\u01a1n n\u1ebfu \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 m\u1ed9t m\u1ee5c \u0111\u00edch cao c\u1ea3.<\/p>\n<p>Hi\u1ec7n t\u1ea1i <strong>quy\u00ean g\u00f3p hi\u1ec7n v\u1eadt,<\/strong> Vi\u1ec7c quy\u00ean g\u00f3p cho c\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt 49\/2002, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c qu\u1ef9, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt c\u00f3 n\u1ed9i dung \u0111a d\u1ea1ng, Lu\u1eadt 7\/2022 ng\u00e0y 8 th\u00e1ng 4, v\u1ec1 ch\u1ea5t th\u1ea3i v\u00e0 \u0111\u1ea5t b\u1ecb \u00f4 nhi\u1ec5m cho n\u1ec1n kinh t\u1ebf tu\u1ea7n ho\u00e0n. C\u00e1c kho\u1ea3n quy\u00ean g\u00f3p n\u00e0y bao g\u1ed3m c\u00e1c m\u1eb7t h\u00e0ng nh\u01b0 \u0111\u1ed3ng h\u1ed3, \u0111\u1ed3 trang s\u1ee9c, tranh v\u1ebd v\u00e0 t\u00e1c ph\u1ea9m ngh\u1ec7 thu\u1eadt. Qu\u1ef9 CARF \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh an to\u00e0n v\u00e0 chuy\u00ean nghi\u1ec7p \u0111\u1ec3 x\u1eed l\u00fd t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c quy\u00ean g\u00f3p: th\u1ea9m \u0111\u1ecbnh ch\u00ednh th\u1ee9c v\u00e0 \u0111\u1ea5u gi\u00e1 c\u00f4ng khai.<\/p>\n<p>Lu\u1eadt B\u1ea3o tr\u1ee3 hi\u1ec7n h\u00e0nh, v\u1edbi m\u1ee5c \u0111\u00edch khuy\u1ebfn kh\u00edch c\u00e1c n\u1ed7 l\u1ef1c t\u01b0 nh\u00e2n, gi\u00fap th\u00fac \u0111\u1ea9y c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p hi\u1ec7n v\u1eadt m\u00e0 kh\u00f4ng ph\u00e1t sinh b\u1ea5t k\u1ef3 chi ph\u00ed n\u00e0o khi \u0111\u00f3ng g\u00f3p cho m\u1ed9t qu\u1ef9. Lu\u1eadt quy \u0111\u1ecbnh r\u1eb1ng:<strong> Gi\u00e1 tr\u1ecb c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb l\u00e0 b\u1eb1ng kh\u00f4ng.,<\/strong> n\u1ebfu kho\u1ea3n quy\u00ean g\u00f3p d\u00e0nh cho m\u1ed9t t\u1ed5 ch\u1ee9c s\u1ebd s\u1eed d\u1ee5ng n\u00f3 cho c\u00e1c m\u1ee5c \u0111\u00edch c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<strong> Ngo\u00e0i ra, m\u1ee9c thu\u1ebf VAT 0,% c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/strong> cho vi\u1ec7c giao h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c quy\u00ean g\u00f3p d\u01b0\u1edbi h\u00ecnh th\u1ee9c hi\u1ec7n v\u1eadt.<\/p>\n<p>C\u00e1c t\u00e0i s\u1ea3n m\u00e0 Qu\u1ef9 CARF nh\u1eadn \u0111\u01b0\u1ee3c s\u1ebd \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh chuy\u00ean nghi\u1ec7p v\u00e0 sau \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ea5u gi\u00e1. Khi c\u00f3 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh ch\u00ednh th\u1ee9c t\u1eeb C\u1eeda h\u00e0ng c\u1ea7m \u0111\u1ed3 CaixaBank, gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u00ean t\u1eb7ng hi\u1ec7n v\u1eadt t\u01b0\u01a1ng \u1ee9ng s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p. Qu\u1ef9 CARF s\u1ebd c\u1ed1 g\u1eafng n\u00e2ng cao gi\u00e1 tr\u1ecb th\u1ea9m \u0111\u1ecbnh th\u00f4ng qua m\u1ed9t cu\u1ed9c \u0111\u1ea5u gi\u00e1 c\u00f4ng khai.<\/p>\n<h3>C\u00e1c kho\u1ea3n quy\u00ean t\u1eb7ng t\u1eeb thi\u1ec7n v\u00e0 di ch\u00fac s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n<p>Di ch\u00fac t\u1eeb thi\u1ec7n l\u00e0 m\u1ed9t di ch\u00fac nh\u1eb1m m\u1ee5c \u0111\u00edch h\u1ed7 tr\u1ee3 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn. Di ch\u00fac \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 (xe c\u1ed9, c\u1ed5 phi\u1ebfu, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, v.v.), trong khi th\u1eeba k\u1ebf l\u00e0 s\u1ef1 k\u1ebf th\u1eeba trong \u0111\u00f3 t\u00e0i s\u1ea3n c\u1ee7a c\u1ea3 ng\u01b0\u1eddi th\u1eeba k\u1ebf v\u00e0 ng\u01b0\u1eddi \u0111\u00e3 khu\u1ea5t \u0111\u01b0\u1ee3c g\u1ed9p chung.<\/p>\n<p>\u0110\u1ec3 l\u1ea1i di s\u1ea3n ho\u1eb7c <strong>tinh th\u1ea7n \u0111o\u00e0n k\u1ebft<\/strong> \u0110\u1ec3 quy\u00ean g\u00f3p cho Qu\u1ef9 CARF, b\u1ea1n ch\u1ec9 c\u1ea7n \u0111\u1ebfn v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng v\u00e0 b\u00e0y t\u1ecf \u00fd \u0111\u1ecbnh \u0111\u1ec3 l\u1ea1i ho\u1eb7c \u0111\u00e3 \u0111\u1ec3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh.<\/p>\n<p>Trong vi\u1ec7c gi\u1ea3i quy\u1ebft di ch\u00fac, c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn <strong>Ch\u00fang kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf th\u1eeba k\u1ebf v\u00e0 thu\u1ebf qu\u00e0 t\u1eb7ng.,<\/strong> Do \u0111\u00f3, c\u00e1c kho\u1ea3n quy\u00ean t\u1eb7ng t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng. To\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb kho\u1ea3n quy\u00ean t\u1eb7ng s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a qu\u1ef9.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"et_pb_row et_pb_row_39\">\n<div class=\"et_pb_column et_pb_column_3_5 et_pb_column_112  et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_module et_pb_image et_pb_image_11\">\n<p><span class=\"et_pb_image_wrap\"><img decoding=\"async\" class=\"alignnone wp-image-163904\" title=\"gi\u1ea3m thu\u1ebf cho c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p \" src=\"https:\/\/fundacioncarf.org\/wp-content\/uploads\/2023\/05\/desgravar-donaciones-3.jpg\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 720px, 100vw\" srcset=\"https:\/\/fundacioncarf.org\/wp-content\/uploads\/2023\/05\/desgravar-donaciones-3.jpg 720w, https:\/\/fundacioncarf.org\/wp-content\/uploads\/2023\/05\/desgravar-donaciones-3.jpg 480w\" alt=\"desgravaci\u00f3n donaciones \" width=\"720\" height=\"460\" \/><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"et_pb_row et_pb_row_40\">\n<div class=\"et_pb_column et_pb_column_3_5 et_pb_column_115  et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_module et_pb_text et_pb_text_36  et_pb_text_align_left et_pb_bg_layout_light\">\n<div class=\"et_pb_text_inner\">\n<h2>Lu\u1eadt b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi b\u1ea3o tr\u1ee3 s\u1ed1 49\/2002<\/h2>\n<p>Lu\u1eadt B\u1ea3o tr\u1ee3 ng\u00e0y 23 th\u00e1ng 12 v\u1ec1 ch\u1ebf \u0111\u1ed9 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng b\u1ea3o tr\u1ee3 bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/p>\n<ul>\n<li>\u0110i\u1ec1u 19. Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n <strong>c\u00e1 nh\u00e2n<\/strong>.<\/li>\n<li>\u0110i\u1ec1u 20. Kh\u1ea5u tr\u1eeb h\u1ea1n m\u1ee9c thu\u1ebf tr\u00ean <strong>x\u00e3 h\u1ed9i<\/strong>. \u01afu \u0111\u00e3i thu\u1ebf cho c\u00e1c c\u00f4ng ty (IS).<\/li>\n<\/ul>\n<p>B\u1ea1n c\u00f3 th\u1ec3 t\u00ednh to\u00e1n kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf cho kho\u1ea3n quy\u00ean g\u00f3p c\u1ee7a m\u00ecnh b\u1eb1ng c\u00f4ng c\u1ee5 c\u1ee7a ch\u00fang t\u00f4i. <a href=\"https:\/\/fundacioncarf.org\/donar\/donaciones-desgravaciones-fiscales\/\"><strong>C\u00f4ng c\u1ee5 t\u00ednh to\u00e1n quy\u00ean g\u00f3p.<\/strong><\/a><\/p>\n<h3>\u01afu \u0111\u00e3i thu\u1ebf cho c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n<\/h3>\n<p>Nh\u1edd Lu\u1eadt B\u1ea3o tr\u1ee3, c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p l\u00ean \u0111\u1ebfn 250 euro \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf 80%. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0, <strong>B\u1eb1ng c\u00e1ch quy\u00ean g\u00f3p 20,83\u20ac\/th\u00e1ng ho\u1eb7c 250\u20ac\/n\u0103m, C\u01a1 quan Thu\u1ebf s\u1ebd ho\u00e0n l\u1ea1i cho b\u1ea1n 200\u20ac trong t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong> C\u00e1c kho\u1ea3n quy\u00ean g\u00f3p l\u1edbn h\u01a1n s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 40% ph\u00ed.<\/p>\n<h3>\u01afu \u0111\u00e3i thu\u1ebf khi kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p \u0111\u1ecbnh k\u1ef3<\/h3>\n<p>C\u00e1c kho\u1ea3n quy\u00ean g\u00f3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf m\u1ee9c 45% thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 ti\u1ec1n quy\u00ean g\u00f3p cho c\u00f9ng m\u1ed9t qu\u1ef9 trong hai k\u1ef3 t\u00ednh thu\u1ebf li\u1ec1n tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n, qua \u0111\u00f3 t\u01b0\u1edfng th\u01b0\u1edfng cho ng\u01b0\u1eddi quy\u00ean g\u00f3p t\u1eadn t\u00e2m. M\u1ee9c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a l\u00e0 10% thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<h3>\u01afu \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p do c\u00e1c c\u00f4ng ty v\u00e0 t\u1eadp \u0111o\u00e0n th\u1ef1c hi\u1ec7n.<\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c ph\u00e1p nh\u00e2n, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i, s\u1ed1 ti\u1ec1n quy\u00ean g\u00f3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf doanh nghi\u1ec7p l\u00e0 40% trong qu\u00fd \u0111\u1ea7u ti\u00ean v\u00e0 50% trong qu\u00fd \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p \u0111\u1ecbnh k\u1ef3. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng c\u00f3 hai m\u1ee9c thu\u1ebf su\u1ea5t quy\u00ean g\u00f3p kh\u00e1c nhau.<\/p>\n<p>H\u01a1n n\u1eefa, \u0111i\u1ec1u quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 kh\u1ea5u tr\u1eeb kho\u1ea3n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 15% thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf. C\u00e1c kho\u1ea3n v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac trong m\u01b0\u1eddi n\u0103m li\u1ec1n k\u1ec1 ti\u1ebfp theo.<\/p>\n<h3>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p cho Qu\u1ef9 CARF?<\/h3>\n<p>Khi n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ho\u1eb7c t\u1edd khai thu\u1ebf doanh nghi\u1ec7p n\u1ebfu b\u1ea1n l\u00e0 c\u00f4ng ty, \u0111\u1eebng qu\u00ean y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb cho c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p b\u1eb1ng c\u00e1ch cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p \u0111\u00f3. \u0110\u1ec3 l\u00e0m \u0111i\u1ec1u n\u00e0y, b\u1ea1n c\u1ea7n n\u1ed9p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u00ean g\u00f3p do Qu\u1ef9 CARF c\u1ea5p cho t\u1ea5t c\u1ea3 c\u00e1c nh\u00e0 t\u00e0i tr\u1ee3, v\u00e0 Qu\u1ef9 CARF s\u1ebd b\u00e1o c\u00e1o th\u00f4ng tin n\u00e0y cho C\u01a1 quan Thu\u1ebf \u0111\u1ec3 h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a c\u00e1c kho\u1ea3n n\u00e0y v\u00e0o th\u00f4ng tin thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n ho\u1eb7c c\u00f4ng ty v\u00e0 v\u00e0o b\u1ea3n d\u1ef1 th\u1ea3o t\u1edd khai thu\u1ebf c\u1ee7a h\u1ecd.<\/p>\n<p>C\u00e1c kho\u1ea3n quy\u00ean g\u00f3p \u1ea9n danh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi nh\u1eadn. Do \u0111\u00f3, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 b\u1ea1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin b\u1eb1ng c\u00e1ch lu\u00f4n \u0111i\u1ec1n v\u00e0o c\u00e1c bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n tr\u00ean trang web. \u0110i\u1ec1u n\u00e0y s\u1ebd cho ph\u00e9p qu\u1ef9 c\u1ea5p cho b\u1ea1n gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u00ean g\u00f3p ghi nh\u1eadn s\u1ef1 \u0111\u00f3ng g\u00f3p c\u1ee7a b\u1ea1n.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e0i li\u1ec7u tham kh\u1ea3o<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110i\u1ec1u 16, <strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25039\" target=\"_blank\" rel=\"noreferrer noopener\">Lu\u1eadt s\u1ed1 49\/2002, ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2002.<\/a><\/strong><\/li>\n\n\n\n<li>\u0110i\u1ec1u kho\u1ea3n b\u1ed5 sung th\u1ee9 5, 6, 7, 8, 9 v\u00e0 10 c\u1ee7a Lu\u1eadt s\u1ed1 49\/2002, ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2002.<\/li>\n\n\n\n<li>\u0110i\u1ec1u kho\u1ea3n b\u1ed5 sung 18, Lu\u1eadt 49\/2002, ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2002.<\/li>\n\n\n\n<li>\u0110i\u1ec1u kho\u1ea3n cu\u1ed1i c\u00f9ng s\u1ed1 4, Lu\u1eadt 14\/2011, ng\u00e0y 1 th\u00e1ng 6 n\u0103m 2011.<\/li>\n\n\n\n<li><a href=\"https:\/\/culturaymecenazgo.cultura.gob.es\/guia-rapida.html\" target=\"_blank\" rel=\"noreferrer noopener\">H\u01b0\u1edbng d\u1eabn nhanh, B\u1ed9 V\u0103n h\u00f3a v\u00e0 Th\u1ec3 thao, Ch\u00ednh ph\u1ee7 T\u00e2y Ban Nha.<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c kho\u1ea3n quy\u00ean g\u00f3p cho c\u00e1c qu\u1ef9 ho\u1eb7c t\u1ed5 ch\u1ee9c thu\u1ed9c ph\u1ea1m vi Lu\u1eadt B\u1ea3o tr\u1ee3 mang l\u1ea1i l\u1ee3i \u00edch gi\u1ea3m thu\u1ebf cho ng\u01b0\u1eddi quy\u00ean g\u00f3p. S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c quy\u00ean g\u00f3p \u00edt h\u01a1n nhi\u1ec1u so v\u1edbi s\u1ed1 ti\u1ec1n m\u00e0 qu\u1ef9 nh\u1eadn \u0111\u01b0\u1ee3c. V\u00ed d\u1ee5, n\u1ebfu b\u1ea1n quy\u00ean g\u00f3p 250\u20ac cho Qu\u1ef9 CARF, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ho\u00e0n thu\u1ebf 200\u20ac trong t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. T\u00ecm hi\u1ec3u c\u00e1ch y\u00eau c\u1ea7u gi\u1ea3m thu\u1ebf cho c\u00e1c kho\u1ea3n quy\u00ean g\u00f3p c\u1ee7a b\u1ea1n.<\/p>","protected":false},"author":4,"featured_media":183965,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[150],"class_list":["post-182690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-donar"],"acf":[],"_links":{"self":[{"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/posts\/182690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/comments?post=182690"}],"version-history":[{"count":0,"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/posts\/182690\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/media\/183965"}],"wp:attachment":[{"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/media?parent=182690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/categories?post=182690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fundacioncarf.org\/vi\/wp-json\/wp\/v2\/tags?post=182690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}