{"id":616,"date":"2026-01-14T08:42:35","date_gmt":"2026-01-14T07:42:35","guid":{"rendered":"https:\/\/netherman.app\/?page_id=616"},"modified":"2026-01-14T10:01:44","modified_gmt":"2026-01-14T09:01:44","slug":"modelo-182-donaciones-2025","status":"publish","type":"page","link":"https:\/\/netherman.app\/?page_id=616","title":{"rendered":"Modelo 182 &#8211; Donaciones 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"616\" class=\"elementor elementor-616\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46f4391 e-flex e-con-boxed e-con e-parent\" data-id=\"46f4391\" 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-5509058 elementor-widget elementor-widget-image\" data-id=\"5509058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"104\" src=\"https:\/\/netherman.app\/wp-content\/uploads\/2026\/01\/Modelo182_03-1-1024x104.png\" class=\"attachment-large size-large wp-image-653\" alt=\"\" srcset=\"https:\/\/netherman.app\/wp-content\/uploads\/2026\/01\/Modelo182_03-1-1024x104.png 1024w, https:\/\/netherman.app\/wp-content\/uploads\/2026\/01\/Modelo182_03-1-300x30.png 300w, https:\/\/netherman.app\/wp-content\/uploads\/2026\/01\/Modelo182_03-1-768x78.png 768w, https:\/\/netherman.app\/wp-content\/uploads\/2026\/01\/Modelo182_03-1.png 1088w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55ae979 elementor-widget elementor-widget-text-editor\" data-id=\"55ae979\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n  \/* Netherman \u00b7 Modelo 182 (minimalista) *\/\n  .hermandad-bienvenida.nh182{\n    --navy:#001f3f;\n    --olive:#556B2F;       \/* verde oliva *\/\n    --bg:#ffffff;\n    --line:rgba(0,31,63,.12);\n    --soft:rgba(0,31,63,.06);\n\n    font-family:'Montserrat', Arial, sans-serif;\n    color:var(--navy);\n    background:var(--bg);\n    max-width: 980px;\n    margin: 0 auto;\n  }\n  .hermandad-bienvenida.nh182 p{\n    text-align: justify;\n    color:var(--navy);\n    font-size: 13.5px;\n    line-height: 1.55;\n    font-weight: 300;\n    margin: 10px 0;\n  }\n  .hermandad-bienvenida.nh182 a{\n    color:var(--navy);\n    text-decoration: underline;\n    text-underline-offset: 2px;\n  }\n  .hermandad-bienvenida.nh182 h2{\n    color:var(--olive);\n    font-size: 14px;\n    line-height: 1.25;\n    font-weight: 500;\n    letter-spacing: .2px;\n    margin: 16px 0 8px;\n    padding-bottom: 6px;\n    border-bottom: 1px solid var(--line);\n  }\n  .hermandad-bienvenida.nh182 .card{\n    border: 1px solid var(--line);\n    background: linear-gradient(180deg, var(--soft), transparent 55%);\n    border-radius: 10px;\n    padding: 12px 14px;\n    margin: 12px 0;\n  }\n  .hermandad-bienvenida.nh182 .steps{\n    margin: 8px 0 0;\n    padding-left: 16px;\n  }\n  .hermandad-bienvenida.nh182 .steps li{\n    margin: 6px 0;\n    font-size: 13.5px;\n    line-height: 1.55;\n    font-weight: 300;\n  }\n  .hermandad-bienvenida.nh182 blockquote{\n    border-left: 3px solid var(--olive);\n    margin: 12px 0;\n    padding: 10px 12px;\n    background: rgba(85,107,47,.06);\n    border-radius: 8px;\n  }\n  .hermandad-bienvenida.nh182 blockquote p{ margin: 0; }\n  .hermandad-bienvenida.nh182 .mini{\n    font-size: 12.5px;\n    opacity: .92;\n  }\n<\/style>\n\n<div class=\"hermandad-bienvenida nh182\">\n\n  <p>\n    Gu\u00eda interna para <strong>Junta de Gobierno \/ Mayordom\u00eda<\/strong> encargada de preparar el <strong>Modelo 182<\/strong> desde <strong>Netherman<\/strong> (donativos del ejercicio).\n  <\/p>\n\n  <h2>1) Procedimiento Netherman<\/h2>\n\n  <div class=\"card\">\n    <p style=\"margin-top:0;\"><strong>Si hab\u00e9is ido rellenando y cuidando los datos durante el a\u00f1o:<\/strong><\/p>\n    <ul class=\"steps\">\n      <li>Pulsad <strong>Bot\u00f3n 4<\/strong> (agrupaci\u00f3n\/cumplimentaci\u00f3n por <strong>NIF<\/strong>).<\/li>\n      <li>Pulsad <strong>DESCARGAR FICHERO EXCEL<\/strong>.<\/li>\n    <\/ul>\n\n    <p><strong>Si NO lo hab\u00e9is ido rellenando durante el a\u00f1o:<\/strong><\/p>\n    <ul class=\"steps\">\n      <li>Usad primero <strong>Bot\u00f3n 1<\/strong>, <strong>Bot\u00f3n 2<\/strong> o <strong>Bot\u00f3n 3<\/strong> (seg\u00fan vuestro caso).<\/li>\n      <li>Despu\u00e9s, pulsad <strong>Bot\u00f3n 4<\/strong> (por <strong>NIF<\/strong>).<\/li>\n      <li>Finalmente, <strong>DESCARGAR FICHERO EXCEL<\/strong>.<\/li>\n    <\/ul>\n  <\/div>\n\n  <h2>2) Excel descargado: completar y a\u00f1adir donantes no hermanos<\/h2>\n  <p>\n    En el Excel descargado pod\u00e9is <strong>a\u00f1adir<\/strong> donantes que no est\u00e9n en el censo de hermanos (por ejemplo, <strong>empresas<\/strong> o <strong>personas no hermanas<\/strong>), para que queden incluidos en el fichero final.\n  <\/p>\n\n  <h2>3) Env\u00edo a Netherman para revisi\u00f3n y fichero final listo para AEAT<\/h2>\n  <blockquote>\n    <p>\n      Cuando teng\u00e1is el Excel listo, <strong>mandad el fichero por WhatsApp al 670 872 701<\/strong>.<br>\n      Netherman lo <strong>pasa por gestor\u00eda<\/strong> para <strong>validar<\/strong>, corregir errores y devolver el <strong>fichero final<\/strong> con el <strong>formato\/estructura requeridos para su importaci\u00f3n y validaci\u00f3n<\/strong> en la sede electr\u00f3nica de la AEAT, para que solo teng\u00e1is que <strong>presentar y firmar<\/strong>.\n    <\/p>\n  <\/blockquote>\n\n  <h2>4) D\u00f3nde est\u00e1 en Netherman<\/h2>\n  <p>\n    En <strong>Hermanos<\/strong> \u2192 zona superior <strong>Operaciones<\/strong> \u2192 bot\u00f3n <strong>Mod182<\/strong>.\n    Se abre la ventana \u201cModelo 182. Declaraci\u00f3n Informativa. Donativos, donaciones y aportaciones recibidas\u201d.\n  <\/p>\n\n  <h2>5) Qu\u00e9 hace cada bot\u00f3n<\/h2>\n  <div class=\"card\">\n    <p style=\"margin-top:0;\"><strong>Bot\u00f3n 1:<\/strong> rellena solo fichas del m\u00f3dulo que est\u00e9n vac\u00edas (respeta lo ya introducido).<\/p>\n    <p><strong>Bot\u00f3n 2:<\/strong> rehace todo desde cero (borra la info actual del m\u00f3dulo y la repuebla desde la ficha del hermano).<\/p>\n    <p><strong>Bot\u00f3n 3:<\/strong> rehace todo agrupando por <strong>IBAN<\/strong> y asignando la declaraci\u00f3n al <strong>mayor de edad<\/strong> (si procede).<\/p>\n    <p><strong>Bot\u00f3n 4:<\/strong> agrupa\/cumplimenta por <strong>NIF<\/strong> (paso recomendado antes de descargar).<\/p>\n    <p><strong>Bot\u00f3n 6:<\/strong> traspasa la info al <strong>Portal del Hermano<\/strong> para descarga de certificados (si lo utiliz\u00e1is).<\/p>\n    <p><strong>DESCARGAR FICHERO EXCEL:<\/strong> exporta el listado para revisi\u00f3n\/ajustes y env\u00edo.<\/p>\n    <p class=\"mini\" style=\"margin-bottom:0;\">\n      Nota: si vais a agrupar por IBAN (Bot\u00f3n 3), revisad previamente que los IBAN est\u00e9n bien informados y coherentes.\n    <\/p>\n  <\/div>\n\n  <h2>6) Normativa b\u00e1sica (breve) y porcentajes (donativos 2025)<\/h2>\n  <div class=\"card\">\n    <ul class=\"steps\">\n      <li>\n        El <strong>Modelo 182<\/strong> es una <strong>declaraci\u00f3n informativa<\/strong> para comunicar a Hacienda los <strong>donativos, donaciones y aportaciones<\/strong> que pueden dar derecho a deducci\u00f3n.\n        <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/GI02.shtml\" target=\"_blank\" rel=\"noopener\">AEAT (procedimiento)<\/a>\n      <\/li>\n      <li>\n        El marco fiscal del mecenazgo y las entidades sin fines lucrativos se regula en la <strong>Ley 49\/2002<\/strong>.\n        <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25039\" target=\"_blank\" rel=\"noopener\">BOE (Ley 49\/2002)<\/a>\n      <\/li>\n      <li>\n        Plazo anual para el ejercicio 2025: <strong>del 1 de enero al 2 de febrero de 2026<\/strong>.\n        <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/declaraciones-informativas\/modelo-182-decla_____a-donativos-donaciones-recibidas_\/plazos-presentacion.html\" target=\"_blank\" rel=\"noopener\">AEAT (plazos)<\/a>\n      <\/li>\n    <\/ul>\n\n    <p class=\"mini\" style=\"margin-top:12px; margin-bottom:6px;\">\n      <strong>Porcentajes de deducci\u00f3n (donativos 2025):<\/strong>\n    <\/p>\n    <ul class=\"steps\">\n      <li>\n        <strong>IRPF (personas f\u00edsicas):<\/strong> 80% sobre los <strong>primeros 250 \u20ac<\/strong> \/ 40% sobre el resto \/ 45% sobre el resto si hay reiteraci\u00f3n con la misma entidad.\n        <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/irpf-2024\/c16-deducciones-generales-cuota\/deducciones-donativos-otras-aportaciones\/donativos-realizados-entidades-incluidas\/general-donativos-donaciones-entidades-beneficiarias-mecenazgo\/porcentajes-deduccion.html\" target=\"_blank\" rel=\"noopener\">AEAT (porcentajes IRPF)<\/a>\n      <\/li>\n      <li>\n        <strong>Impuesto sobre Sociedades (empresas):<\/strong> 40% \/ 50% con reiteraci\u00f3n (seg\u00fan requisitos). L\u00edmite general de base: 15% de la base imponible (excesos aplicables en 10 a\u00f1os).\n        <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-practicos\/manual-sociedades-2024\/capitulo-06-liquidacion-is-determinacion-tributaria\/cuota-liquida-casilla-00592\/deducc-donac-entid-sin-fines-2002\/donaciones-caracter-general\/importe-deduccion-donac-ent-sin-lucrativos.html\" target=\"_blank\" rel=\"noopener\">AEAT (Sociedades)<\/a>\n      <\/li>\n    <\/ul>\n\n    <p class=\"mini\" style=\"margin-top:10px; margin-bottom:0;\">\n      Nota: si la Hermandad o el donante est\u00e1 en territorio foral (Navarra\/Pa\u00eds Vasco), pueden aplicar normas propias.\n    <\/p>\n  <\/div>\n\n<\/div>\n\t\t\t\t\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-a62083a e-flex e-con-boxed e-con e-parent\" data-id=\"a62083a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Gu\u00eda interna para Junta de Gobierno \/ Mayordom\u00eda encargada de preparar el Modelo 182 desde Netherman (donativos del ejercicio). 1) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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