{"id":4277,"date":"2021-03-03T08:00:00","date_gmt":"2021-03-03T07:00:00","guid":{"rendered":"https:\/\/ortafyc.com\/?p=4277"},"modified":"2021-03-02T15:46:25","modified_gmt":"2021-03-02T14:46:25","slug":"como-funcionan-las-asociaciones","status":"publish","type":"post","link":"https:\/\/ortafyc.com\/en\/2021\/03\/03\/como-funcionan-las-asociaciones\/","title":{"rendered":"\u00bfC\u00f3mo funcionan las Asociaciones?"},"content":{"rendered":"<p>Tanto si la asociaci\u00f3n es sin \u00e1nimo de lucro como si no lo es, se rigen por los principios contables de las sociedades. Eso s\u00ed, con un plan general de contabilidad espec\u00edfico.<\/p>\n\n\n\n<p>Est\u00e1n obligadas a presentar los impuestos correspondientes por su actividad como si fueran una sociedad al uso (IVA, retenciones por alquiler, intracomunitarias, retenciones profesionales) e incluso aunque su fin no sea el de lucrarse, tambi\u00e9n tendr\u00e1n que presentar el Impuesto de Sociedades pagando por el beneficio que se haya obtenido.<\/p>\n\n\n\n<p>En cuanto a la organizaci\u00f3n de las mismas, deben permanecer al menos tres personas en el \u00f3rgano directivo (Presidente, Vicepresidente y Secretari@). Deben nombrarse en el acta fundacional y al menos una vez del a\u00f1o renovar estos cargos.<\/p>\n\n\n\n<p>Est\u00e1n sometidos a unas normas debidamente formuladas en sus Estatutos. Todas se rigen de forma democr\u00e1tica y sus acuerdos tienen que ser llevados a votaci\u00f3n. Pueden ser de \u00e1mbito funcional, donde desarrollen su actividad, regional (comunidad aut\u00f3noma) o nacional.<\/p>\n\n\n\n<p>Deben registrarse seg\u00fan su \u00e1mbito, en el Registro Nacional de Asociaciones o en el Registro que cada Comunidad Aut\u00f3noma a trav\u00e9s de sus Delegaciones tenga habilitado para ello. Seg\u00fan el Registro solicitan diferente documentaci\u00f3n, pero en todas ellas es fundamental, el Acta Registral, los DNI del \u00f3rgano directivo y los Estatutos.<\/p>\n\n\n\n<p>En el caso de Asociaciones sin \u00e1nimo de lucro, el \u00f3rgano directivo no podr\u00e1 percibir remuneraciones por los cargos realizados ya que son trabajos en beneficio de la misma. La parte positiva es que no est\u00e1n obligados a darse de alta en el R\u00e9gimen Especial de Trabajadores Aut\u00f3nomos ya que no est\u00e1n realizando ninguna actividad comercial, profesional ni empresarial.<\/p>\n\n\n\n<p>Deben tener un libro de actas en el que todas las reuniones y acuerdos queden reflejados con sus fechas y sus puntos del d\u00eda.<\/p>\n\n\n\n<p>En nuestra asesor\u00eda tenemos dos Asociaciones que realizan actividades de organizaci\u00f3n de actividades, viajes y eventos como es el caso de Siguiendo Vientos (debido a la situaci\u00f3n de pandemia tiene la actividad suspendida) y actividades formativas en educaci\u00f3n integral y lucha contra el bullying como es Educolandia. Os invitamos a que pas\u00e9is por sus perfiles en las redes y a que colabor\u00e9is con ellos porque realizan labores magn\u00edficas para la sociedad.<\/p>\n\n\n\n<p><a href=\"https:\/\/educolandia.es\/\">https:\/\/educolandia.es\/<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/siguiendo_vientos\/\">https:\/\/www.instagram.com\/siguiendo_vientos\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Tanto si la asociaci\u00f3n es sin \u00e1nimo de lucro como si no lo es, se rigen por los principios contables de las sociedades. Eso s\u00ed, con un plan general de contabilidad espec\u00edfico. Est\u00e1n obligadas a presentar los impuestos correspondientes por su actividad como si fueran una sociedad al uso (IVA, retenciones por alquiler, intracomunitarias, retenciones [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4278,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-categoria-de-ejemplo-1","entry","has-media","owp-thumbs-layout-horizontal","owp-btn-normal","owp-tabs-layout-horizontal","has-no-thumbnails","has-product-nav"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfC\u00f3mo funcionan las Asociaciones? - Orta Fiscalidad y Contabilidad<\/title>\n<meta name=\"description\" content=\"Estratega y consultor fiscal y contable. 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