Legal and tax aspects of grants and donations established in the Law on Income Tax

被引：0

作者：

Contreras Mildred, E. ^{[1
,2
]}

Paillacho, B. ^{[3
,4
,5
,6
]}

Lisbeth, C. ^{[3
,4
,5
,6
]}

Hulett, R. ^{[3
,6
,7
]}

Neyi, L. ^{[3
,6
,7
]}

机构：

[1] Colegio Univ Caracas, Contaduria Publ, Caracas, Venezuela

[2] Colegio Univ Caracas, Gerencia Educ, Caracas, Venezuela

[3] Univ Los Andes, Contaduria Publ, Merida, Venezuela

[4] Univ Los Andes, Gerencia Educ, Merida, Venezuela

[5] Univ Los Andes, Gerencia Tributos Nacl, Merida, Venezuela

[6] Nucleo Tachira, San Cristobal, Venezuela

[7] Univ Los Andes, Gerencia Tributaria, Merida, Venezuela

来源：

ACTUALIDAD CONTABLE FACES | 2015年 / 18卷 / 30期

关键词：

Grants; donations; deductibility;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Donations to public and private organizations, nonprofit entities that pursue charitable and welfare purposes, can be deducted from the gross income of taxpayers income tax as an expense, as established in Article 27 of the law, which represents an incentive and support that the state provides to individuals in general to actively participate in projects and programs that benefit the community within the so-called corporate social responsibility. Therefore by this analysis of hermeneutical character distinction between grants and donations, and the procedures for its implementation it is carried out. It can be concluded that although grants and donations differ from their destination, that is, if they are made in favor of public or private entities without profit, formalities to be met to be eligible deductibility for income tax (1997) are the same in both cases, and depend on the type of goods delivered, money, inventory, personal property, real estate, among others, being primarily responsible donee and donor jointly liable to comply with such formalities.

引用

页码：33 / 48

页数：16