{"id":5543,"date":"2025-07-21T08:41:40","date_gmt":"2025-07-21T07:41:40","guid":{"rendered":"https:\/\/www.inprf.org\/resources\/ingresos-por-subvenciones-y-donaciones\/"},"modified":"2026-08-05T12:22:15","modified_gmt":"2026-08-05T11:22:15","slug":"ingresos-por-subvenciones-y-donaciones","status":"publish","type":"resources","link":"https:\/\/www.inprf.org\/es\/resources\/ingresos-por-subvenciones-y-donaciones\/","title":{"rendered":"Ingresos por subvenciones y donaciones"},"content":{"rendered":"<section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        Ingresos sin contraprestaci\u00f3n: \u00bfcu\u00e1l es el problema?\n    <\/h2>\n            \n            <p>\u00bfQu\u00e9 principios se necesitan para reconocer, medir y revelar los ingresos que se proporcionan sin un valor directo para el contribuyente, como donaciones, subvenciones, activos y servicios? \u00bfQu\u00e9 ocurre si el recurso solo puede utilizarse para fines espec\u00edficos? <\/p>\n\n            \n                                            <a href=\"#\" class=\"btn btn--arrow\" target=\"_self\">Ver el v\u00eddeo<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n            \n                            <div class=\"text_media__sublinks\">\n\n                                    <span class=\"text_media__sublinks__title d-block\">Idiomas disponibles<\/span>\n                \n                <div class=\"text_media__sublinks-list\">\n                                            <a href=\"#\" class=\"media__sublink\">\u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Fran\u00e7ais<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Espa\u00f1ol<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">English<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Deutsch<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Italiano<\/a>\n                                    <\/div>\n                <\/div>\n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        Ingresos sin contraprestaci\u00f3n: \u00bfcu\u00e1l es el problema?\n    <\/h2>\n            \n            <p>\u00bfQu\u00e9 principios se necesitan para reconocer, medir y revelar los ingresos que se proporcionan sin un valor directo para el contribuyente, como donaciones, subvenciones, activos y servicios? \u00bfQu\u00e9 ocurre si el recurso solo puede utilizarse para fines espec\u00edficos? <\/p>\n\n            \n                                            <a href=\"#\" class=\"btn btn--arrow\" target=\"_self\">Ver el v\u00eddeo<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n            \n                            <div class=\"text_media__sublinks\">\n\n                                    <span class=\"text_media__sublinks__title d-block\">Idiomas disponibles<\/span>\n                \n                <div class=\"text_media__sublinks-list\">\n                                            <a href=\"#\" class=\"media__sublink\">\u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Fran\u00e7ais<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Espa\u00f1ol<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">English<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Deutsch<\/a>\n                                            <a href=\"#\" class=\"media__sublink\">Italiano<\/a>\n                                    <\/div>\n                <\/div>\n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--timeline_block default bg-default\">\n    <div class=\"container\">\n\n                <div class=\"content\">\n            <h2 class=\"module-title title--default\">\n        El recorrido hasta ahora\n    <\/h2>\n\n            <div class=\"module-intro content\">\n                <p>Las ideas iniciales se expusieron en el Documento de Consulta publicado en enero de 2021, junto con v\u00eddeos explicativos. La Parte 2 Cuesti\u00f3n 3 del Documento de Consulta estableci\u00f3 enfoques alternativos espec\u00edficos que se presentaron en un seminario web en agosto de 2021, antes de que finalizara el periodo de respuesta a la consulta en octubre de 2021. <\/p>\n<p>Los comentarios del proyecto sobre las respuestas a la Parte 1 se compartieron en un seminario web en febrero de 2022. Durante 2022 y 2023, los Grupos Asesores T\u00e9cnico y de Profesionales (TAG y PAG) han reflexionado sobre las respuestas y han dado su opini\u00f3n sobre el desarrollo de la gu\u00eda preliminar para su inclusi\u00f3n en NIC-ESFL ED2. <\/p>\n<p>Puedes acceder a todos los recursos desde esta p\u00e1gina, con los m\u00e1s recientes primero. Algunos est\u00e1n disponibles en espa\u00f1ol (ES) y franc\u00e9s (FR), adem\u00e1s de en ingl\u00e9s. <\/p>\n\n            <\/div>\n        <\/div>\n        \n        <div class=\"timeline_container\">\n            <div class=\"timeline\">\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>20 de noviembre de 2024<\/h3>                                                  <div class=\"icon_copy content\"><p><a href=\"#\">Grupo de Enfoque Subvenci\u00f3n<\/a> ingresos: \u00e1rboles de decisi\u00f3n<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>14 de noviembre de 2024<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n PAG Documento 1 Ingresos<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>26 de septiembre de 2024<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n TAG Documento 3 Ingresos<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>12 de noviembre de 2024<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n PAG Documento 1 (ingresos) y Documento 2 (modelo de subvenci\u00f3n)<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>20 de junio de 2024<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n PAG Documento 1 (modelo de subvenci\u00f3n)<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>Noviembre de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Seminarios web sobre modelo de subvenci\u00f3n e ingresos con preguntas y respuestas<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>Noviembre de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Serie de v\u00eddeos explicativos que incluyen modelo de subvenci\u00f3n e ingresos por subvenci\u00f3n, EN, ES y FR<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>26 de septiembre de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Borrador de Exposici\u00f3n 2 \u2013 NIC-ESFL Secci\u00f3n 23<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>27 de junio de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n TAG Documento<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>7 de junio de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n PAG Documento 1<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>18 de mayo de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n TAG Documento 2<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>8 de marzo de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n PAG Documento 2<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>28 de febrero de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n TAG Documento 1<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>10 de enero de 2023<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n TAG Documento 2<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>14 de diciembre de 2022<\/h3>                                                  <div class=\"icon_copy content\"><p>Reuni\u00f3n PAG Documento 3<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>Octubre de 2021<\/h3>                                                 <div class=\"timeline__block__img my-4\">\n                            <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"752\" \n                            height=\"564\"\n                            sizes=\"auto, (max-width: 752px) 100vw, 752px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/clouds.jpg 752w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/clouds-300x225.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/clouds-550x413.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/clouds-200x150.jpg 200w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/clouds.jpg\" \n                            title=\"clouds\" \n                            alt=\"clouds\" class=\"\" \"\/>\n                        <\/div>\n                                                 <div class=\"icon_copy content\"><p>Documento de Consulta IFR4NPO Parte 2 V\u00eddeo explicativo Documento 2<br \/>\nTristique vivamus non massa sit adipiscing sit vitae id amet rhoncus suspendisse nunc imperdiet euismod faucibus faucibus tortor eget id adipiscing mauris dui mauris pellentesque morbi neque sed interdum sed rhoncus quis maecenas nisi fames commodo tellus diam volutpat mattis lacus iaculis non lacinia nam eget adipiscing massa ut nunc sed quis adipiscing ultrices eu venenatis ultrices imperdiet amet consequat pharetra nullam arcu sit.<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                                <div class=\"timeline__block\">\n                    <div class=\"timeline__block__place d-none d-lg-block\"><\/div>\n                    <div class=\"timeline__block__copy\">\n                         <h3>Enero de 2021<\/h3>                                                  <div class=\"icon_copy content\"><p>Documento de Consulta IFR4NPO Parte 2: Documento de cuesti\u00f3n 3 \u2013 EN | ES<\/p>\n<\/div>\n                                            <\/div>\n                <\/div>\n                            <\/div>\n            <div class=\"timeline__divider\"><\/div>\n        <\/div>\n    <\/div>\n<\/section><section\n    class=\"module module--resources_block default bg-lightgrey module-background-spacing\">\n\n    <div class=\"container\">\n        <h2 class=\"module-title title--default\">\n        Recursos relacionados\n    <\/h2>\n\n                    <div class=\"module-intro content\">\n                <p>In mauris integer sapien faucibus tincidunt ultrices sollicitudin pellentesque est. At etiam ultrices magna morbi fames accumsan pulvinar viverra aenean pellentesque non. <\/p>\n\n            <\/div>\n        \n                    <div class=\"resources-grid resources-grid--4 columnas\">\n\n                                    <a class=\"resource-card no-underlines\" href=\"https:\/\/www.inprf.org\/resources\/revenue-from-grants-and-donations\/\">\n            <div class=\"resource-card__image position-relative\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"376\" height=\"211\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shaking-hands.png\" class=\"overlay\" alt=\"Revenue from grants and donations\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shaking-hands.png 376w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shaking-hands-300x168.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shaking-hands-250x140.png 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shaking-hands-264x148.png 264w\" sizes=\"auto, (max-width: 376px) 100vw, 376px\" \/>\n        <\/div>\n    \n    <h4>Revenue from grants and donations<\/h4>\n\n    <div class=\"resource-card__button-container\">\n        <span class=\"btn btn--simple-arrow\">Learn more<\/span>\n    <\/div>    \n<\/a>                            <\/div>\n        \n    <\/div>\n\n<\/section><section class=\"module module--cta module--cta--enmarcado container default\">\n    <div class=\"bg-green module-background-spacing p-4 p-lg-5\">\n\n        <div class=\"d-lg-flex justify-content-lg-between\">\n            <div class=\"cta-wrapper d-lg-flex justify-content-lg-center mb-2 mb-lg-0\">\n                <h2 class=\"module-title title--default\">\n        Reg\u00edstrate para recibir recursos exclusivos y alertas en cuanto se publiquen.\n    <\/h2>\n                \n                                    <div class=\"cta__copy content\">\n                        <p>Nibh ullamcorper sagittis et facilisi. Sit et etiam neque aliquam nam sed est. Condimentum augue felis eu dapibus vulputate turpis amet vulputate enim cras neque vitae feugiat.  <\/p>\n\n                    <\/div>\n                \n                                    <div>\n                        <a href=\"#\" class=\"btn btn--arrow mb-0\">\n                            Reg\u00edstrate hoy\n                        <\/a>\n                    <\/div>\n                            <\/div>\n    \n                            <div>\n                    <img loading=\"lazy\" decoding=\"async\" width=\"240\" height=\"192\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon.png\" class=\"attachment-header-large size-header-large\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon.png 240w, https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon-188x150.png 188w\" sizes=\"auto, (max-width: 240px) 100vw, 240px\" \/>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/section>","protected":false},"featured_media":5549,"template":"","class_list":["post-5543","resources","type-resources","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ingresos por subvenciones y donaciones | INPRF<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inprf.org\/es\/resources\/ingresos-por-subvenciones-y-donaciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ingresos por subvenciones y donaciones | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/es\/resources\/ingresos-por-subvenciones-y-donaciones\/\" \/>\n<meta property=\"og:site_name\" content=\"INPRF\" 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