{"id":6226,"date":"2025-10-18T12:30:00","date_gmt":"2025-10-18T15:30:00","guid":{"rendered":"https:\/\/consultorafecci.cl\/?p=6226"},"modified":"2026-02-23T12:38:52","modified_gmt":"2026-02-23T15:38:52","slug":"articulo-n-8-ley-de-donaciones-n-21-440-un-eje-de-transparencia-y-fomento-a-la-colaboracion-en-nuestra-austral-region-de-magallanes","status":"publish","type":"post","link":"https:\/\/consultorafecci.cl\/index.php\/2025\/10\/18\/articulo-n-8-ley-de-donaciones-n-21-440-un-eje-de-transparencia-y-fomento-a-la-colaboracion-en-nuestra-austral-region-de-magallanes\/","title":{"rendered":"Art\u00edculo N\u00b0 8 \u2013 Ley de Donaciones N\u00b0 21.440 \u2014 Un Eje de Transparencia y Fomento a la Colaboraci\u00f3n en Nuestra Austral Regi\u00f3n de Magallanes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6226\" class=\"elementor elementor-6226\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16368e62 e-flex e-con-boxed e-con e-parent\" data-id=\"16368e62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e1e3c4b elementor-widget elementor-widget-heading\" data-id=\"7e1e3c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Art\u00edculo N\u00b0 8 \u2013 Ley de Donaciones N\u00b0 21.440 \u2014 Un Eje de Transparencia y Fomento a la Colaboraci\u00f3n en Nuestra Austral Regi\u00f3n de Magallanes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-480fad42 e-flex e-con-boxed e-con e-parent\" data-id=\"480fad42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f6a6e65 elementor-widget elementor-widget-text-editor\" data-id=\"6f6a6e65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p2\"><b>Esta semana como Colegio de Contadores de Regi\u00f3n de Magallanes realizamos, en conjunto con el Club de Leones Cruz del Sur, una charla dirigida a un grupo de representantes de empresas regionales sobre los beneficios, requisitos y condiciones que deben cumplir las personas y empresas para poder acogerse a las disposiciones establecidas en la Ley de Donaciones N\u00b0 21.440, de 2022.<\/b><\/p>\n<p class=\"p2\">Creemos firmemente que la fuerza de una comunidad no solo reside en su econom\u00eda, sino tambi\u00e9n en el impulso y la vitalidad que puedan entregar sus organizaciones sin fines de lucro (OSFL). Estas entidades, compuestas por diferentes Fundaciones, Corporaciones, Cuerpos de Bomberos y otras organizaciones religiosas, son el motor que impulsa el desarrollo social, la salud, la educaci\u00f3n, el medio ambiente, y la cultura en nuestra austral Regi\u00f3n.<\/p>\n<p class=\"p2\">Es por ello que la promulgaci\u00f3n de la Ley N\u00b0 21.440, publicada en abril de 2022, y que establece un r\u00e9gimen de donaciones con beneficios tributarios en apoyo a las OSFL, representa una oportunidad crucial que los contribuyentes magall\u00e1nicos, tanto empresas como personas, y que nuestras organizaciones civiles deben comprender y aprovechar al m\u00e1ximo.<\/p>\n<p class=\"p2\">Como Colegio de Contadores vemos una oportunidad para que las diferentes personas y empresas de nuestra Regi\u00f3n puedan ocupar esta herramienta poderosa para canalizar recursos privados hacia prop\u00f3sitos de inter\u00e9s general, al mismo tiempo que se promueve una mayor transparencia en la gesti\u00f3n de estos fondos.<\/p>\n<p class=\"p2\">Este nuevo beneficio establecido para las donaciones que realizan las personas y las empresas, busca incentivar a una amplia gama de contribuyentes. Pueden acogerse a los beneficios: los contribuyentes del Impuesto de Primera Categor\u00eda que declaren rentas efectivas, aquellos contribuyentes acogidos al r\u00e9gimen de transparencia tributaria, y tambi\u00e9n los contribuyentes personas naturales del Impuesto Global Complementario (IGC), del Impuesto \u00danico de Segunda Categor\u00eda (IUSC) y contribuyente sin domicilio ni residencia en Chile que tributan con el Impuesto Adicional (IA).<\/p>\n<p class=\"p2\">Los beneficios que se establecen en esta Ley N\u00b0 21.440 son contundentes. En primer lugar, la donaci\u00f3n no estar\u00e1 sujeta al Impuesto a las Donaciones (Ley N\u00b0 16.271) y, fundamentalmente, estar\u00e1n liberadas del tr\u00e1mite de insinuaci\u00f3n. En segundo lugar, y m\u00e1s relevante para efectos tributarios, los donantes podr\u00e1n deducir el monto de la donaci\u00f3n de su Base Imponible del Impuesto a la Renta correspondiente. La Ley establece l\u00edmites amplios a esta rebaja, y es importante destacar que estas donaciones no est\u00e1n sujetas al l\u00edmite global absoluto establecido en la Ley N\u00b0 19.885.<\/p>\n<p class=\"p2\">Para las empresas afectas al Impuesto de Primera Categor\u00eda o acogidas al R\u00e9gimen de Transparencia Tributaria, la deducci\u00f3n tiene como l\u00edmite anual el monto menor entre: 20.000 Unidades Tributarias Mensuales (UTM) o un porcentaje de la Base Imponible o del Capital Propio Tributario o del Capital Efectivo. Para las Personas Naturales (afectas al IGC, IUSC, IA), el l\u00edmite es el monto menor entre 10.000 UTM o el 5% de la Base Imponible del impuesto correspondiente.<\/p>\n<p class=\"p2\">El \u00e9xito que ha tenido la implementaci\u00f3n de esta Ley recae en la confianza p\u00fablica, la cual se sustenta en la fiscalizaci\u00f3n y la transparencia de las entidades beneficiarias. Para acceder a los beneficios, las OSFL deben inscribirse en un Registro P\u00fablico que es administrado por una Secretar\u00eda T\u00e9cnica dependiente de la Subsecretar\u00eda de Hacienda. Esta Secretar\u00eda T\u00e9cnica tiene facultades de fiscalizaci\u00f3n, al igual que el Servicio de Impuestos Internos (SII) en lo relativo a las materias tributarias.<\/p>\n<p class=\"p2\">Las entidades donatarias tienen la obligaci\u00f3n ineludible de presentar un reporte anual detallado a la Secretar\u00eda T\u00e9cnica antes del 31 de marzo de cada a\u00f1o. Este reporte debe incluir, entre otras menciones, el uso detallado de los recursos, las actividades y proyectos realizados, los ingresos propios, y el detalle de los pagos por gastos de administraci\u00f3n y gastos generales.<\/p>\n<p class=\"p2\">La Ley N\u00b0 21.440 no es solo un conjunto de art\u00edculos; es un marco legal que fomenta la filantrop\u00eda con responsabilidad. La oportunidad para que las empresas y personas de nuestra Patagonia puedan apoyar causas significativas \u2014 como las Jornadas por la Rehabilitaci\u00f3n 2025 en Magallanes impulsadas por el Club de Leones Cruz del Sur \u2014 est\u00e1 ahora m\u00e1s clara y respaldada por incentivos tributarios.<\/p>\n<p class=\"p2\">Como Colegio de Contadores exhortamos a la comunidad empresarial de la Regi\u00f3n de Magallanes y a nuestros ciudadanos a revisar estas disposiciones y a considerar seriamente c\u00f3mo, a trav\u00e9s de donaciones transparentes y bien fiscalizadas, podemos fortalecer el tejido social y civil de la Regi\u00f3n. Nuestros colegiados est\u00e1n listos para asesorar y guiar a nuestros contribuyentes para asegurar el cumplimiento riguroso de esta normativa, garantizando que cada peso donado genere el impacto social deseado, sin caer en incumplimientos tributarios.<\/p>\n<div class=\"elementor-element elementor-element-3f36c9a9 e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"3f36c9a9\" data-element_type=\"container\" data-e-type=\"container\">\n<div class=\"e-con-inner\">\n<div class=\"elementor-element elementor-element-50aa6b44 elementor-widget elementor-widget-text-editor\" data-id=\"50aa6b44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-element elementor-element-72c650da e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"72c650da\" data-element_type=\"container\" data-e-type=\"container\">\n<div class=\"e-con-inner\">\n<div class=\"elementor-element elementor-element-66648d9c elementor-widget elementor-widget-text-editor\" data-id=\"66648d9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n<p class=\"p1\"><b>Publicado en el Diario El Ping\u00fcino<\/b><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-44a43760 e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"44a43760\" data-element_type=\"container\" data-e-type=\"container\">\n<div class=\"e-con-inner\">\n<div class=\"elementor-element elementor-element-11491c95 elementor-widget elementor-widget-ucaddon_social_share_buttons\" data-id=\"11491c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_social_share_buttons.default\">\n<div class=\"elementor-widget-container\">\n<div id=\"uc_social_share_buttons_elementor_11491c95\" class=\"ue-social-buttons\">\n<div 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