Requisitos para ser Donataria Autorizada: Qué es una Donataria Autorizada, obligaciones de una Donataria y sus beneficios

Además de las empresas privadas y públicas, quienes tienen protagonismo económico, las organizaciones altruistas, conocidas como donatarias autorizadas son consideradas impulsoras del desarrollo social y son reconocidas así por las leyes fiscales.

La labor que implica ser donataria autorizada  significa una inmensa carga de compromisos fiscales, cuyos objetivos son certificar y avalar la transparencia y eficacia en la utilización de los donativos deducibles.

En este post recibirás información relacionada acerca de las sociedades donatarias en México. Veamos a continuación,

ESTO ENCONTRARÁS AQUÍ

Requisitos para ser Donataria Autorizada

Es un paso indispensable, para considerarse donataria autorizada,  inscribirse ante el Servicio de Administración Tributaria (SAT), y poder ser contribuyente y recibir los donativos de los benefactores. Sin embargo,  el SAT necesitara asegurarse de que esta sociedad tendrá realmente fines no lucrativos y funcionará de manera profesional y efectiva con sus recursos.

Efectivamente, toda organización socialmente responsable o la sociedad filantrópica que intentan hacer el bien a través de sus donativos, exigen la carta-constancia de donataria autorizada y emitida por el SAT. Buscan obtener seguridad jurídica y cerciorarse de que su apoyo será utilizado correctamente.

Ahora bien, para la Hacienda pública es importante que estas compañías no lucrativas no se transformen en modelos para estimular el fraude fiscal. La ley permite deducir el 7 por ciento de los ingresos acumulables o la utilidad por concepto de donativos a estas entidades.

Por lo tanto, en el año 2020, surge una Resolución Fiscal  que agrega criterios normativos actualizados para registrarse como donataria autorizada.  Estos principios son: 

  • Organización de la sociedad civil o ejecución de un tratado de fideicomiso.
  • Designación como objeto social, alguna de las actividades autorizadas para recibir donativos deducibles. Estas labores son:
    • Asistencial
    • Educativa
    • Investigación científica y tecnológica
    • Cultural
    • Ecológica
    • Becaria
    • Programas de escuelas tecnicas
    • Labores y servicios públicos
    • Crecimiento y desarrollo social

Es importante, que ninguna actividad deportiva, política o económica, ni la prestación de servicios profesionales o de gestoría sean mencionadas como objeto social. Además, es necesario, conformar las estructuras y procesos que un gobierno corporativo requiere.

Qué es una Donataria

Son sociedades sin fines de lucro, cuyos objetivos pretenden ser altruistas. De acuerdo con la Ley del ISR, todas aquellas entidades que no buscan la generación de una utilidad son consideradas donatarias. Estas organizaciones de carácter filantrópico disfrutan del beneficio de no estar sujetas al pago del Impuesto Sobre la Renta.

Las entidades donatarias reciben donaciones de instituciones filantrópicas cuya función es precisamente ayudar a solucionar problemas de carácter social haciendo donativos a través de asociaciones humanitarias (como las Donatarias), personas o comunidades sin fines de lucro.

Obligaciones fiscales de una Donataria

Las obligaciones fiscales de las sociedades donatarias pueden alcanzar cierto nivel de  complejidad. Los más destacados son:

  • Sus activos se destinan específicamente para los fines propios de sus objetivos sociales. Al menos que se trate de personas morales o fideicomisos autorizados para recibir donativos deducibles, no hay posibilidad de otorgar beneficios sobre el remanente distribuible a personas físicas o a sus integrantes.
  • La totalidad de su patrimonio será destinado a entidades autorizadas para recibir donativos deducibles al momento de su liquidación.
  • La información relacionada con el uso de los donativos recibidos durante el ejercicio fiscal inmediatamente anterior es obligatorio colocarla a disposición del público.
  • Bajo los términos de la ficha 16/ISR del Anexo 1-A de la Resolución Miscelánea Fiscal vigente, se debe informar de cualquier modificación en los estatutos de la Sociedad.
  • Deben presentar el Aviso anual de las donatarias autorizadas, donde declaran que seguirán cumpliendo con los requisitos y obligaciones fiscales necesarias para continuar con esa condición.
  • Los comprobantes fiscales correspondientes por los donativos que reciban, deben ser emitidos bajo los términos del Código Fiscal de la Federación.
  • El dictamen fiscal simplificado debe ser presentado.
  • A más tardar el 15 de febrero de cada año, debe ser presentada la declaración anual en la que el SAT es informado de los ingresos obtenidos y de las erogaciones efectuadas.
  • Los donativos en bienes en los cuales se identifiquen los recibidos, los entregados y los que fueron destruidos, deben ser vigilados y verificados.
  • Los donativos recibidos en efectivo o piezas de oro o de plata cuyo monto sea superior a cien mil pesos Informar a las autoridades fiscales sobre, deben ser notificados a las autoridades fiscales a más tardar el 17 del mes siguiente a aquel en que se realizó la operación.
  • Mediante la expedición y conservación de la copia del comprobante fiscal con los requisitos a que se refieren los artículos 29 y 29-A del CFF , se debe justificar la donación de bienes muebles.
  • Los bienes que se adquieran de personas que les hayan otorgado donativos deducibles según la Ley del ISR, deben ser notificados a las autoridades fiscales así como de las operaciones celebradas con partes relacionadas, y de los servicios que reciban.
  • Cuando vendan o enajenen bienes, presten servicios o renten bienes, deberán expedir comprobantes CFDI . No se deducirá la donación de servicios.
  • El SAT tendrá la atribución para revocar la vigencia de la autorización respectiva en caso de que las organizaciones civiles o fideicomisos autorizados para recibir donativos deducibles infrinjan alguna de sus obligaciones fiscales. Y podrá hacerlo sin detrimento de las sanciones legales a que haya lugar.

Actividades admitidas por el SAT para que una donación sea deducible

Obtenida la autorización para recibir donativos deducibles una vez instalada la organización o fideicomiso sin fines de lucro, el requisito más importante es presentar un documento que acredite la realización de las actividades por las que se requiere la autorización. Al respecto, es importante destacar que: 

  • Debe haber total sintonía con el objeto social de la donataria con las actividades que se demuestren.
  • El documento que haga constar la realización de las actividades por parte de la organización debe ser emitido por una institución o instancia competente.
  • Esta autorización debe ser solicitada ante el Servicio de Administración Tributaria (SAT) por todas aquellas organizaciones civiles o de fideicomiso con fines no lucrativos que pretendan tener como objetivos sociales las siguientes actividades:
   
    • Asistenciales
    • Educativos
    • Investigación científica y tecnológica.
    • Culturales
    • Ecológicas.
    • Becas.
    • De escuela-técnica, obras de servicio público, y de desarrollo social.

Es fundamental que la donataria determine que  la actividad cotidiana de la organización ni sus estatutos pueden tener cláusulas con actos incompatibles con sus objetivos sociales, como pretender cualquier forma de lucro, intervención en campañas políticas, ejecución de trabajos remunerados que ejerzan influencia en la legislación, así como la administración de organismos mercantiles o el  otorgamiento de respaldos.

Cuándo se revoca la autorización a una Donataria

Para la revocación de la respectiva autorización y vigencia a las organizaciones civiles o fideicomisos acreditados para recibir donativos deducibles deberán estas haber violado alguna de sus obligaciones fiscales. El SAT tendrá la atribución de hacerlo sin detrimento de las sanciones legales a que haya lugar.

Beneficios de ser Donataria en México

Entre los beneficios más significativos que las donatarias autorizadas disfrutan es el hecho de que tributan como personas morales con fines no lucrativos, según lo establecido en el título III de la Ley del Impuesto sobre la Renta.  Estas organizaciones también tienen las siguientes ventajas:   

  • Pueden recibir donaciones en efectivo o en especie sin límite alguno.
  • Del ISR, no serán contribuyentes.
  • Las donaciones deducibles que reciban, podrán ser dedicadas a otras actividades secundarias pero esenciales contenidas en los estatutos del acta constitutiva.
  • Por la entrada al país de mercancías que sean donadas para ser destinadas a sus fines, tendrán la posibilidad de evitar la cancelación de impuestos al comercio exterior.
  • Pueden pasar a formar parte de su patrimonio, la investigación, enseñanza, salud pública o servicio social.

¡ORGANICE SU DONATARIA E INICIE SUS ACTIVIDADES ALTRUISTAS!

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