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Contract de sponsorizare

Contract de sponsorizare

Contract de sponsorizare

(108 recenzii de la clienți)

lei 149,00

Statul vine în sprijinul firmelor ce realizează acte de caritate prin acordarea unor facilităţi fiscale, însă numai în anumite condiţii. Companiile trebuie să înţeleagă diferenţa dintre tipurile de ajutoare acordate şi regulile pe care trebuie să le respecte pentru a beneficia de facilităţile oferite.

Principale forme prin care firmele pot acorda ajutoare sunt: donaţiile, actele de mecenat şi, cele mai comune şi cu cele mai multe facilităţi fiscale, sponsorizările.

Sponsorizarea este reglementată prin aceeaşi lege menţionată mai sus 32/1994, este un act juridic prin care două persoane convin cu privire la transferul dreptului de proprietate asupra unor bunuri materiale sau mijloace financiare pentru susţinerea unor activităţi fără scop lucrativ (non-profit) desfăşurate de către una dintre părţi, denumită beneficiarul sponsorizării.

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Descriere

Statul vine în sprijinul firmelor ce realizează acte de caritate prin acordarea unor facilităţi fiscale, însă numai în anumite condiţii. Companiile trebuie să înţeleagă diferenţa dintre tipurile de ajutoare acordate şi regulile pe care trebuie să le respecte pentru a beneficia de facilităţile oferite.

Principale forme prin care firmele pot acorda ajutoare sunt: donaţiile, actele de mecenat şi, cele mai comune şi cu cele mai multe facilităţi fiscale, sponsorizările.

Sponsorizarea este reglementată prin aceeaşi lege menţionată mai sus 32/1994, este un act juridic prin care două persoane convin cu privire la transferul dreptului de proprietate asupra unor bunuri materiale sau mijloace financiare pentru susţinerea unor activităţi fără scop lucrativ (non-profit) desfăşurate de către una dintre părţi, denumită beneficiarul sponsorizării.

Cine pot fi beneficiarii sponsorizărilor?

  1. Persoane juridice fără scop lucrativ cu activităţi în anumite domenii precizate în legea sponsorizărilor, de exemplu: cultural, artistic, umanitar, medico-sanitar, ştiinţific-cercetare fundamentală şi aplicată, etc.;
  2. Instituţii şi autorităţi publice pentru aceleaşi domenii de activitate precizate la primul punct;
  3. Emisiuni, programe de televiziune/radiodifuziune, publicaţii din aceleaşi domenii de mai sus;
  4. Persoane fizice române ale căror activităţi din domeniile menţionate la primul punct sunt recunoscute de persoane juridice fără scop lucrativ sau instituţii publice.

Sponsorizarea necesită încheierea unui contract în formă scrisă care trebuie să conţină minimum următoarele elemente: obiectul sponsorizării, valoarea contractului, durata sponsorizării, drepturile şi obligaţiile sponsorului şi ale beneficiarului.

Având în vedere că sponsorizarea se poate face şi prin bunuri materiale, acestea trebuie evaluate, prin contractul încheiat, la valoarea justă de la data transferului către beneficiar.

Beneficiile fiscale în cazul mecenatului şi al sponsorizării: diminuarea impozitului pe profit/peveniturile microîntreprinderilor datorat către bugetul de stat

Din punct de vedere fiscal şi cheltuielile cu sponsorizarea şi mecenatul sunt cheltuieli  nedeductibile la calculul impozitului pe profit, însă în cazul acestora firmele beneficiază de un credit fiscal, mai exact o diminuare a impozitului pe profit datorat către bugetul de stat, la nivelul valorii minime dintre 0,75% din cifra de afaceri şi 20% din impozitul pe profit datorat. Sumele care nu au fost scăzute din impozitul pe profit pot fi recuperate, în ordinea înregistrării acestora în următorii 7 ani consecutivi.

În cazul societăţilor plătitoare de impozit pe veniturile microîntreprinderilor, sumele acordate ca sponsorizări se scad din impozitul de plată până la nivelul valorii reprezentând 20% din impozitul pe veniturile microîntreprinderilor datorat pentru trimestrul în care au înregistrat cheltuielile respective. Sumele care nu au fost scăzute din impozitul de plată pot fi recuperate, în ordinea înregistrării acestora în următoarele 28 de trimestre consecutive.

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