for making this trip possible!
With your support we encourage many people to fly higher.
Article 257 of the tax statute contemplates the possibility of treating part of the donations made to the entities of the special regime as a tax discount:
Discount for donations to non-profit entities belonging to the special regime: donations made to non-profit entities that have been qualified in the special income and complementary tax regime and to non-taxpaying entities that are dealt with in articles 22 and 23 of the Tax Statute, will not be deductible from income and complementary taxes, but will give rise to a discount on income and complementary taxes, equivalent to 25% of the value donated in the taxable year or period. The national government will regulate the requirements for this discount to proceed.
PARAGRAPH. The donations referred to in article 125 of the Tax Statute will also give rise to the discount provided for in this article.
The foregoing means that companies or natural persons who make donations to entities qualified as taxpayers of the special regime, can treat 25% of the value of the donation as a tax discount, in the income statement of the year in which they made it.
To receive your donation certificate, you must do the following:
- Make the contribution through the donation button.
- Send a message to the email: email@example.com attaching the certificate or receipt of the contribution, full names, identity number, date on which the donation was made and the donor’s contact telephone number.
- The donation certificate from Fundación Viva will arrive at the same email within a period not exceeding two months.
Fundación Viva Air is a non-profit entity, legally constituted, subject to inspection, control and surveillance by a state entity, it is qualified in the Special Tax Regime of the DIAN, manages its deposits in authorized financial establishments and, therefore, Therefore, you are able to deliver a donation certificate signed by your legal representative, public accountant or tax auditor, with all the information related to the donation, such as date, type of entity that received it, value, manner in which it was made and its destination.